2026 (1) TMI 544

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....Biswas, Sr. DR ORDER PER RAJESH KUMAR, AM: This is an appeal filed by the assessee against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 13.09.2025 for the assessment year 2020-2021. 2. The only issue raised by the assessee is against the confirmation of addition of Rs. 32 lakhs and Rs. 3,60,307/- made u/s.69 & 69C of the Act, respectively in r....

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....nt of stamp duty/registration charges. The Assessing Officer in absence of any reply from the assessee treated the same amount as unexplained investment and the stamp duty was treated as unexplained expenditure and added the same to the total income of the assessee. 4. In the appellate proceedings, the assessee furnished evidences before the ld. CIT(A), however, the appeal was dismissed by the ....

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....ail of Cheque with date Amount in Rs. 1 Cheque No. 985253 dated 8.4.2016 drawn on UBI Kasba Branch 500000 2 Cheque No. 985256 dated 18.5.2016 drawn on UBI Kasba Branch 500000 3 Cash 2,00,000 4 Cheque No. 985257 dated 19.8.2016 drawn on UBI Kasba Branch 5,00,000 5 Cheque No. 428124 dated 25.3.2017 drawn on UBI Kasba Branch 3,00,000 6 Cheque No. ....

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....es and it was the only salary income which was accumulated over the years. The father of the assessee has not filed any return of income because the income is not taxable. It was submitted before us that since around 29 years are passed from his date of retirement, it was not possible to retain all the retirement papers and receipts thereon. The ld.AR further submitted that the details of funds ut....