2025 (12) TMI 26

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....: Dr. Ranjit Kaur, Addl. CIT, Sr. DR ORDER The present appeal has been preferred by the assessee against the order dated 30.10.2023 of the Commissioner of Income Tax (Appeals) NFAC, Delhi [in short 'the CIT (Appeals)] pertaining to 201718 assessment year. 2. The assessee in this appeal is aggrieved by the action of the CIT (Appeals) in confirming the action of the Assessing Officer (in sh....

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.... additional income of Rs. 35 lacs, detailed as under : 1. On account of excess cash - Rs. 950000/- 2. On account of excess stock - Rs. 450000/- 3. On account of unaccounted advances - Rs. 1500000/- 4. On account of unaccounted investment in building - Rs. 3500000/- 5. The ld. counsel for the assessee has invited our attention to the submission of the assessee....