2025 (9) TMI 1363

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.... 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/250/2023-24/1056543340(1), dated 26.09.2023 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). 2. Heard both the parties at length. Cas....

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....of the impugned addition that the same has been rightly made in the assessee's hands as she could not explain the source of her cash deposits. 6. I have given my thoughtful consideration to the assessee's and Revenue's foregoing vehement rival contentions and find no reason to express my consent to either party's stand in entirety. This is for the precise reason that although the assessee has b....