2025 (9) TMI 1659

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.... Department : Sh. Dheeraj Kumar Jain, Sr. DR ORDER PER SATBEER SINGH GODARA, JM This Revenue's appeal for assessment year 2017-18, 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/250/2023-24/1061810781(1), dated 01.03.2024 involving proceedings under section 143(3) of the Income-ta....

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....lier order in his own case ITA No. 2271/Del/2024, dated 13th December, 2024 deleting the entire addition i.e. qua the remaining unexplained cash deposit amount of Rs. 94,66,666/- as well. His case, therefore, is that once the Revenue's very argument supporting the impugned addition have been rejected in entirety, there is hardly any justification to accept the same in part in the instant appeal. ....