2025 (12) TMI 281

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....dl. CIT Sr. DR ORDER PER RAJPAL YADAV, VP The assessee is in appeal before the Tribunal against the order of the ld. Commissioner of Income Tax (Appeals) [in short 'the CIT (A)'] dated 27.11.2024 passed for assessment year 2017-18. 2. The assessee has taken six grounds of appeal, however, his grievance revolves around a single issue, namely, ld.CIT (Appeals) has erred in confirming the....

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....out of unexplained cash available with the assessee. He only given credit of Rs. 4,60,000/- representing the cash sales made by the assessee. Accordingly, an addition of Rs. 63,41,000/- was made to the total income of the assessee. The appeal to the CIT (Appeals) did not bring any relief to the assessee. 4. With the assistance of the ld. Representative, we have gone through the record carefully....