2023 (5) TMI 1473

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....ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against order dated 21.08.2019 of learned Commissioner of Income-Tax (Appeals)-IV, Kanpur. Though, in the impugned order, learned Commissioner (Appeals) has disposed of appeals relating to six assessment years, however, presently, we are concerned with assessment year 2014-15. 2. Briefly, the facts are assessee is ....

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....esting the aforesaid additions, assessee preferred an appeal before learned Commissioner (Appeals). 4. After considering the submissions of assessee in the context of facts and material on record, learned Commissioner (Appeals), being convinced that the additions made by the Assessing Officer are not based on any incriminating material/documents found as a result of search and seizure operation....