2025 (8) TMI 1585

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....r The Respondent : Shri Uodal Raj Singh, Sr. DR ORDER PER AMARJIT SINGH (AM): The appeal filed by the assessee is directed against the order of Ld. CIT/ADDL/JCIT(A) Panaji passed u/s 250 of the Act dated 19.06.2024 for A.Y. 2017-18. 2. Fact in brief is that return of income declaring total income of Rs. 8,30,670/- was filed on 21.12.2017. The case was subject to scrutiny assessment on ....

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....accepted the submission of the assessee of receiving rent of Rs. 12,000/- per month from the Gala till 08.11.2016, therefore, restricted the addition to the extent of Rs. 4,65,500/-. 3. The assessee filed the appeal before the ld. CIT(A). The ld. CIT(A) has dismissed the appeal of the assessee reiterating the facts stated by the assessing officer. 4. Heard both the sides and perused the mate....

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.... cash as source of cash deposited in the bank account. The assessee has reported the compensation for giving of Gala on rent from Assessment Year 2014-15 to 2017-18 as per copies of balance sheet cash book, ledger a/c etc. filed in support of the income reflected in the return of income filed. However, the AO had not controverted these facts by conducting any enquiry from the tenants to whom the g....