2025 (8) TMI 125

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....al vide I.T.A. No.322/Lkw/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 14/02/2025 (DIN & Order No.ITBA/APL/S/250/2024- 25/1073275913(1) of Commissioner of Income Tax (Appeals) ["CIT(A)" for short]. (B) In this case assessment order dated 25/11/2019 was passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 ("the Act" for ....

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....ental Representative has been heard. On perusal of the impugned appellate order of the learned CIT(A), it is found that the assessee had furnished explanation regarding the aforesaid cash deposit in the bank account. The assessee explained that the aforesaid cash deposit in bank account was made out of income from business activities, and amount provided by parents (senior citizens, who were unabl....

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.... any further evidences were demanded by the Assessing Officer or by the learned CIT(A) from the assessee in support of the explanation furnished. Notwithstanding that, in any case in the present time and age and having due regard for the financial standing and background and age of the assessee's parents as well as the assessee himself and also the medical condition of the assessee's parents, the ....