2025 (12) TMI 529

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....ER PER SATBEER SINGH GODARA, JM: This assessee's appeal ITA no. 6720/Del/ /2025 for assessment year 2017-18 arises against CIT(A)/ JCIT(A)-2, Visakhapatnam's order dated 22.01.2025 (DIN & Order No. ITBA/APL/S/250/2024-25/1072428663(1), in proceedings u/s 143(3) of the Income-tax Act, 1961, hereinafter referred to as the 'Act'. Heard both the parties. Case file perused. 2. It emerges du....

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....ing demonetization amounting to Rs. 5,73,892/- as unexplained and liable to be assessed u/s 115BBE of the Act. 4. That being the case, it is noticed that assessee has filed her detailed paper book running into 42 pages, inter alia, consisting of income tax returns and acknowledgements for A.Y. 2015-16 onwards wherein sufficient cash balance as per the respective computation has been duly declar....