2025 (12) TMI 913

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....n 144B of the Act, dated 02.12.2019. The Assessee has raised the following grounds of appeal : "1. On facts and circumstances of the case, it be held that the Ld.CIT(A) erred in confirming the addition made by the Ld.AO taking entire deposits as income of the appellant during the year under consideration. The addition be held bad in law and against the provisions of the Act. The said addition be deleted and the appellant be granted just and proper relief in this respect. 2. On facts and circumstances of the case, it be held that the Ld.CIT(A) erred in confirming the addition made by the Ld.AO after taking into consideration the entire 10% of non-cash deposits as income of the appellant for the year under consideration. The....

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....,05,85,837/-. 3. Aggrieved by the Assessment Order, assessee filed appeal before the ld.CIT(A) who confirmed the Assessment Order. 4. Aggrieved by the order of ld.CIT(A), Assessee filed appeal before this Tribunal. 5. Ld.Authorised Representative(ld.AR) for the Assessee filed a paper book. Ld.AR submitted that Assessee has regularly filed Return of Income. Ld.AR filed copies of Return of Income for A.Y.2015-16, A.Y.2016-17 and A.Y.2018-19 at page no.2 to 15 of the paper book. Ld.AR admitted that due to some reasons, Assessee could not file Return of Income for A.Y.2017-18. Ld.AR submitted that Assessee is Mango Trader and this fact has been accepted by Assessing Officer. Ld.AR further submitted that during the relevant year before ....