2025 (7) TMI 1235

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...., AR For The Respondent : Shri B.P Makwana, Sr. DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal is filed by the Assessee against the appellate order dated 24.12.2024 passed by the Commissioner of Income Tax (Appeals) /National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18. 2. The assessee has raised the following grounds of appeals: 1. L....

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....at the assessee could not prove the details of the sources of cash deposited in the bank account. It was brought to our notice that the assessee is in the business of namkeen and other small products on a retail as well as whole basis, and the assessee had produced bank statement reflecting the cash deposits from 01.04.2016 to 31.03.2017. There have been cash deposits in the bank account throughou....