2025 (2) TMI 1314

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....lendra Srivastava, Sr. DR ORDER PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's DIN and order no. ITBA/NFAC/S/250/2023-24/1058364976(1) dated 30.11.2023 involving proceedings under section 144 of the Income tax Act, 1961 (hereinaft....

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....drawal entries in the relevant previous years. The fact, however, remains that the assessee has not filed either his cash-flow statement or all the other substantive evidence directly reconciling the said cash withdrawals with the cash deposits as well as the credit entries herein so as to get the addition in question deleted in entirety. Be that as it may, we are of the considered view that both ....