2025 (8) TMI 882

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....e Ld. CIT(A) is erroneous in law and on the facts of the case. b. On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in not allowing the A.O. to examine the additional evidence admitted by him as per the provisions u/s. 46A(3) of the I. T. Rules, 1962. c. On the facts and in circumstances of the case, the Ld. CIT(A) erred in accepting the additional evidences which had not stood the test of enquiries in assessment proceedings. d. The appellant craves leave to add, alter, amend and modify any of the above grounds of appeal either before or at the time of hearing of the appeal, if considered necessary." 2. The assessee is an individual and did not file the return of income for the AY 2018....

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....detail furnished by the assessee deleted the addition by holding that "5. I have carefully gone through the assessment order and the grounds of appeal submitted by the appellant. I have considered the statement of facts submitted by the appellant. As per facts of the case, the appellant being one of the co-owner purchased residential property from Savita Homemakers LLP for Rs. 1,16,00,000/-. The appellant has submitted documents obtained from the Sub Registrar, Thane, loan sanction letter of M/s. Indiabulls, ICICI bank statement etc. After going through the documents submitted, it is understood that the property was purchased in the joint names of Sri Sunil Keshav Phopalkar (husband of the appellant) and Smt. Hemlata Sunil Phopalka....