2026 (3) TMI 1394

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.... : Dr. Ranjit Kaur, Addl. CIT Sr.DR ORDER PER RAJPAL YADAV, VP The assessee is in appeal against the order of ld. Commissioner of Income Tax (Appeals) [in short 'the CIT (A)'] dated 22.09.2025 passed for assessment year 2012-13. 2. The assessee has taken seven grounds of appeal, however, his grievance revolves around three fold of issues, namely ; a) The ld.CIT (Appeals) has e....

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....der u/s 144 read with 147 of the Act and added sum of Rs.35,79,610/- to the total income of the assessee. 4. On appeal, ld.CIT (Appeals) without adjudicating the issues submitted before her, dismissed the appeal by observing as under : 5.1 During the course of appellate proceedings, appellant filed documentary evidences in the nature of copy of trading P&L A/c and balance sheet of M/s.....

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....e relevant period. The addition of Rs.35,79,610/- made by the AO is therefore confirmed. All the grounds of appeal raised by the appellant therefore stands dismissed. 6. In the result, the appeal is dismissed. 5. With the assistance of ld. Representative, we have gone through the record carefully. We find that ld.CIT (Appeals) simply reproduced the assessment order and thereafter uphel....

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....t possessing complete bank statement before issuance of a notice u/s 148 of the Act. It has not been verified by both the authorities that this account was opened on 29.12.2012, how a deposit can be made in this account which is relevant for assessment year 2012-13. The ld. counsel for the assessee has submitted that this bank statement was filed before the CIT (Appeals) who took cognizance of the....