2025 (2) TMI 1432

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.... ANADEE NATH MISSHRA, A.M.: 1. The present appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals) [hereinafter "the Ld. CIT(A)"]-10, dated 14/11/2024 for the assessment year 2017-18. The grounds of appeal of the assessee are as under: - "1. Because the authorities below erred in law and on fact in making an addition of Rs. 11,29,5....

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....g pendency of this appeal. 6. Any other ground (s) or relief (s) as your kind honour may deem appropriate or fit under the given circumstances." 2. In this case, assessment order dated 17/12/2019 was passed by the Assessing Officer under section 143(3) of Income Tax Act, 1961 ("Act", for short) whereby the assessee's total income was determined at Rs. 16,51,450/- as against the returne....

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.... side, the Ld. Sr. Departmental Representative ("DR", for short) for Revenue was heard. He relied on the orders passed by the Assessing Officer and the Ld. CIT(A). 3. The Ld. Sr. DR for Revenue has been heard and materials on record have been perused. On perusal of the aforesaid impugned appellate order dated 14.11.2024 of the Ld. CIT(A), it is found that the assessee's submissions made before ....

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....ee amounting to Rs. 11,29,500/- is fully explained by withdrawals made by assessee from the bank for household expenses and for marriage of the assessee's daughter. The explanation of the assessee is further supported by the contention that assessee's wife who did not maintain any bank account of her own, also had accumulated savings out of funds given to her household expenses, and that she, as a....