2026 (1) TMI 1543

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i Ashish Kumar, Sr DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the assessee against the order dated 19.08.2025 passed by the Ld. Addl/JCIT(A), Panaji (hereinafter referred to as the "Ld. CIT(A)"), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the "Act") for Assessment Year 2012-13. 2. The assessee has raised following ground....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....come on 15.05.2012 declaring a total income of Rs. 3,03,350/- for the year under consideration. Based on information received that cash deposits amounting to Rs. 29,31,364/- were made in an account maintained with Union Bank of India, the Assessing Officer issued a notice u/s 133(6) of the Act, which remained uncomplied with. Thereafter, pursuant to the notice issued u/s 148 dated 30.03.2019, the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ready offered to tax. The modus operandi was stated to have been accepted in scrutiny assessments of the assessee's son for earlier years. The Ld. CIT(A) confirmed the addition. 5. Aggrieved by the order of the Ld. CIT(A), the assessee is now in appeal before the Tribunal. 6. Before us, the Ld. AR reiterated the submissions made before the lower authorities and submitted that the assessee is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....able on record. In the present case, it is noticed that the account of the assessee has been used by his son for transfer of amounts collected from labourers to various places. In the case of the son, the amount of commission has been determined @ Rs. 40 per instrument/transaction. The assessee has also shown similar income @ Rs. 40 per instrument/transaction. The modus operandi is clearly discern....