2025 (2) TMI 1438

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....DR ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-23, New Delhi (hereinafter referred to as 'the CIT(A)') dated 22.01.2020, for assessment year 2010-11. 2. Shri Shantanu Kanungo appearing on behalf of the assessee submits that the Assessing Officer (AO) has made addition in the hands of assessee on ....

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....urces. The ld. Counsel for the assessee submitted that during assessment proceedings, the assessee had categorically stated that neither capitation fee nor regular course fee for study of his son was paid by him. It was contended before the AO that regular course fee of Rs. 20,25,000/- was paid by Smt. Usha Rani, grandmother of Akant Arora i.e. mother of the assessee. To substantiate his contentio....

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....ddition and dismissed appeal of the assessee. 3. Per contra, Shri Rajesh Tiwari representing the department vehemently defended the impugned order and prayed for dismissing appeal of the assessee. 4. Both sides heard, orders of the authorities below examined. The short issue in appeal is against addition of Rs. 33,50,000/- comprising of Rs. 20,25,000/- towards regular course fee and Rs. 13,2....

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....r, Delhi for a total consideration of Rs. 22,75,000/-. Smt. Usha Rani has filed an affidavit dated 13.11.2017 before the AO admitting that she has paid Rs. 20,25,000/- for admission of Akant Arora in MBBS course to Maharaji Educational Trust on 10.07.2009. The assessee has also filed an affidavit to the effect that the regular course fee was paid by Smt. Usha Rani, his mother. The AO disbelieved a....