2025 (11) TMI 219

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....of the Ld AO in view of the fact that the order passed u/s 143(3) was illegal, void and without jurisdiction. 2. That the Commissioner of Income-Tax (Appeals) erred in framing an Assessment without looking to the evidence produced before him is violation of principle of natural justice and without any determination on the merits of the case and hence the said order is illegal, void and without jurisdiction. 3 That addition of Rs. 1000000/- towards taxable income under section 69A is unjustifiable. 4 The Hon. CIT(A) erred in confirming the addition of Rs. 10,00,000/-, made u/s 69A r.w.s. 115BBE of the IT Act 1961, as unexplained money on account of cash deposited in the bank account when the source of such cash dep....

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....e Ld. CIT(A) to buttress the contention that the assessee had deposited the amount out of the explained sources of income. It was stated by the assessee that the wife of the assessee has been doing some business and which was duly declared with the Income Tax Department. It was further stated that the wife of the assessee expired and the cash on hand which was in her proprietary concern was deposited in the bank account of the assessee being the legal heirs of the deceased wife. It was further contended that such amount cannot be subjected to tax. 5. On the other hand, the Ld. the Ld. Departmental Representative (DR) opposed the submissions and supported the orders of the lower authorities. 6. Heard the Ld. Representatives of the part....