2025 (8) TMI 666

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....h. Sanjay Kumar, Sr. DR ORDER This assessee's appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's DIN and order no. ITBA/NFAC/S/250/2023-24/1060724474(1), dated 09.02.2024 involving proceedings under section 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as '....

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....impugned addition of Rs. 25 lakhs treated as unexplained/undisclosed income, of the assessee in the course of assessment framed on 23rd December, 2019, as upheld in the lower appellate discussion. 5. The Revenue has invited the tribunal's attention to the case records which sufficiently prove that the assessee had got an amount of Rs. 25 lakhs transferred in her bank account from one entity M/s....