2026 (1) TMI 228

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....dent : Shri Ravindra, Sr. DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal is filed by the Assessee against the appellate order dated 18.03.2025 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2019-20. 2. The assessee has raised the following grounds of appeal: 1. In law and on the facts and i....

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....Notice issued u/s 148 by Jurisdictional Assessing officer is in violation of Section 151A of the Act and CBCT Notification No. 18/2022 dated 29.03.2022. 4 In law and in the facts and circumstances of the case, Ld. CIT(A) has grossly erred in not adjudicating ground relating to the validity of reassessment proceeding despite the fact that Notice under section 148 of the Act dated 31.08.202....

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....s. Ushaben Ghanshyambhai Patel has decided to purchase the same house property as and when she wished and so she started to give cash amount in the installment from her saving by time to time to Mr.kantibhai Muljibhai Patel. On 20.11.2017 Mr. Kantibhai Mujibhai Patel was died. So Mrs. Ushaben Ghanshyambhai Patel has decided to make sale deed of the property so that the transaction should be regist....

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....* Rs. 4,00,000/- credited in the Central Bank of India, Kayavarohan Branch, A/c No. 3181067681, through Cheque No. 034344 in favour of Mrs. Sudhaben Kantilal Patel; * Rs. 8,00,000/- credited in the Central Bank of India, Kayavarohan Branch, A/c No. 2161770460, through Cheque No. 070576 in favour of Mrs. Sudhaben Kantilal Patel; and * Rs. 6,90,000/- received in cash in instalments....