2026 (1) TMI 452

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.... DR ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)/ National Faceless Appeal Centre, ('Ld. CIT(A)' for short), dated 01/04/2025 for the Assessment Year 2012-13. 2. Brief facts of the case are that, an assessment order came to be passed on 23/10/2019 by treating the entire cash deposits as at Rs.....

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....bank account. 4. Per contra, the Ld. Department's Representative relying on the Lower Authorities sought for dismissal of the Appeal. 5. We have heard both the parties and perused the material available on record. Assessee was a non-filer for the year under consideration and made cash deposits of Rs. 39,73,517/- in his ICICI bank A/c and Rs. 21,02,100/- in PNB A/c during the FY 2011-12. ....