2025 (12) TMI 354

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...., Sr. DR ORDER The appeal is filed by the assessee against the order dated 31.03.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi, for Assessment Year 2017-18. 2. The grounds of appeal filed by the assessee are as under: "(1) That on facts and in law the learned NFAC-CIT (A) has grievously erred in confirming the, addition of Rs. 10,09,000/- u/s. 69A of the Act in....

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....9,000/- in Bank of Baroda, Thara Branch and The Pragati Co-Op Bank, Thara Branch. The case was selected for scrutiny and statutory notices were issued to the assessee. Notice u/s. 133(6) of the Act were issued to Bank of Baroda, Thara Branch and The Pragati Co-Op Bank, Thara Branch on various dates. The Bank has furnished the detail in assessee's case in the form of bank statement. The assessee fi....

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....the assessee's income was non-taxable. The Ld. AR also pointed out page no.7 of the CIT(A)'s order thereby stating that in earlier assessment year also. The assessee has made cash deposits of Rs. 30,18,110/-. 6. The ld. DR relied upon the assessment order and the order of the Ld. CIT(A). The Ld. DR further submitted that in the particular year the assessee has not filed return of income. 7. ....