2025 (1) TMI 1662

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....Respondent : Ms. Ketaki Desai, Sr. DR ORDER PER: DR. BRR KUMAR, VICE PRESIDENT: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre (NFAC), Delhi, vide order dated 30.03.2024 for the Assessment Year 2017-18. 2. The Assessee has taken the following grounds of appeal:- 1.1 The order pa....

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....50 under section 69A. 2.2 That the Ld. CIT(A) ought not to have upheld the addition of Rs. 10,09,750 under section 69A. 3.1 The Ld. CIT(A) has grievously erred in law and or on facts in upholding the application of Section 115BBE by levying higher rate of tax. 3.2 That the Ld. CIT(A) ought not to have upheld the levy of higher tax rate by invoking the provisions of Secti....

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....e amount of Rs. 10, 09,750 by order dtd.25.11.2019. 4. Aggrieved by the order of the AO, the assessee preferred appeal before the First appellate authority. During the course of CIT(A), the assessee explained the fact that the cash was deposited out of regular tuition income of the assessee which was earned in the year under consideration as well as in past. Moreover, the assessee solemnized an....