2025 (12) TMI 54

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....B. Gandhi, Advocate For the Revenue : Shri Umesh Kumar Agrawal, Sr. DR ORDER PER SHRI NARENDRA PRASAD SINHA, AM: This appeal is filed by the assessee against the order of Addl./Joint Commissioner of Income Tax(A)-3, Mumbai dated 28.02.2025 for the Assessment Year (A.Y.) 2017-18 in the proceedings under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). ....

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....n 16.12.2019, at a total income of Rs. 8,30,879/-. 3. Aggrieved with the order of the Assessing Officer, the assessee had filed an appeal before the First Appellate Authority which was decided by the Ld. CIT(A) vide the impugned order and the appeal of the assessee was partly allowed. 4. Now the assessee is in second appeal before us. The following grounds have been taken by the assessee in ....

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....rofessional Tax Expenses, which are duly reported in Form no.16B. The appellant prays that addition may be deleted. 3. The appellant reserves its right to submit further details in connection with additions made by AO as fresh evidence at the time of hearing of appal." 4. Your appellant craves liberty to add, to alter, to modify, to amend or to withdraw/delete any of the grounds ....

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....n the old denomination notes as unexplained. The sum of Rs. 2,00,000/-was not such a huge amount to deny the explanation of the assessee that it represented the accumulated savings of the assessee as well as his other family members which was lying in the form of old denomination of notes. Therefore, the addition of Rs. 2,00,000/- made under Section 69A of the Act in respect of cash deposit of old....