2026 (3) TMI 682

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.... DR. ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee's appeal for Assessment Year 2019-20, arises against the CIT(A)-3, Noida's DIN & order No. ITBA/APL/M/250/2025-26/1076715221(1) dated 04.06.2025, in proceedings u/s 147 of the Income Tax Act, 1961. 2. Heard both the parties at length. Case file perused. 3. It emerges during the course of hearing that the assess....

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....contentions. A perusal of the assessment order dated 06.03.2024 at page 5 indicates that the learned assessing authority has itself reproduced the incriminating material/lose sheets found during the course of search itself wherein the assessee's name comes at serial No. 15 regarding the asset agreed to be purchased/purchased on 07.12.2018. Last column in the said sheet reveals the impugned fi....