2025 (11) TMI 1414

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....: Shri Rajat Kumar Kureel, CIT DR ORDER PER RAJPAL YADAV, VP The present two appeals are directed at the instance of the assessee against the separate orders of ld. Commissioner of Income Tax (Appeals) [in short 'the CIT (A)'] dated 25.11.2024 passed for assessment year 2020-21 and 2021-22 respectively. 2. The assessee has taken eight grounds of appeal in assessment year 2020-21 and se....

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.... of Rs. 75,84,190/- and Rs. 1,11,05,140/- in assessment year 2020-21 and 2021-22 respectively. The AO has issued notices u/s 143(2) in both the years. On verification of the record, it revealed to the AO that assessee has received a sum of Rs. 4 lacs from his HUF where he is 'Karta' in assessment year 2020-21. Similarly, in the accounting period relevant to assessment year 2021-22, a cash of Rs. 6....

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....With the assistance of the ld. Representative, we have gone through the record carefully. As far as addition made in assessment year 2020-21 is concerned, we find that this issue is squarely covered by the order of the ITAT passed in the case of Pankil Garg Vs PCIT 108 taxmann.com 337 (ChandigarhTrib) and Shri Gyanchand M. Bardia Vs ITO, Ward 1(2) Ahmedabad ITA No.2244/Ahd/2017. Copies of both the....