2025 (6) TMI 485

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....Tripathi, Sr. DR ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-27, New Delhi (hereinafter referred to as 'the CIT(A)') dated 30.05.2023, for assessment year 2019-20. 2. Brief facts of the case as emanating from records are: A search & seizure operation u/s. 132 of the Income Tax Act,1961(hereinafte....

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.... of unexplained money. Aggrieved by the assessment order dated 16.06.2021 passed u/s. 143(3) of the Act, the assessee filed appeal before the CIT(A). The assessee reiterated his contentions before the CIT(A). The assessee remained unsuccessful before the First Appellate Authority. Hence, the present appeal. 3. The appeal was filed by the assessee in July 2023, thereafter; appeal was listed for ....