2026 (3) TMI 468

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....espondent : Shri Veerbadram Vislavath, Sr. DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal is filed by the Assessee against the appellate order dated 18.07.2024 passed by the Commissioner of Income Tax (Appeal), Mumbai, relating to the Assessment Year 2012-13. 2. The assessee has raised the following grounds of appeal: 1. The deputy commissioner o....

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....rn of income for AY 2012-13. As per the information available, the assessee had made cash deposit of Rs. 10,46,434/- during the year under consideration. Vide notice u/s. 133(6) dated 20.02.2019, the assessee was asked to furnish the details in respect of cash deposit. However, the assessee failed to comply with the said notice. Accordingly, the case of the assessee was re-opened and notice u/s. 1....

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....he assessee before the Ld. CIT(A), the assessee made cash deposit of Rs. 10,46,434/- in her bank account. The assessee submitted before the Ld. CIT(A) that she was small business woman selling biscuits, dry power, juice power etc. and the items are dispatched through courier to various places and the cash pertains to the receipt of the goods by the customers. The total sale was Rs. 10.46 lakhs and....