2026 (3) TMI 1178

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....al preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 30.10.2025 for the AY 2018-19. 2. The issue raised by the assessee is against the confirmation of addition of Rs.76,73,350/- u/s 69A of the Income-tax Act, 1961 (the Act) towards, money deposited in the bank account and Rs.10 lacs u/s 69A of the Act as....

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....furnished before the ld. AO the certificate relating to domicile and certificate issued by the local authority certifying the fact that the assessee is engaged in the business of trading in agricultural products. Therefore, in the interest of justice and fairplay, we are of the view that the ends of justice would be well served if the issue is restored to the file of the ld. AO with a direction to....