2026 (3) TMI 1393

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.... the Revenue : Shri Vivek Vardhan, Addl. CIT, Sr. DR ORDER PER RAJPAL YADAV, VP The assessee is in appeal before the Tribunal against the order of the ld. Commissioner of Income Tax (Appeals) [in short 'the CIT (A)'] dated 20.05.2024 passed for assessment year 2011-12. 2. The assessee has taken 8 grounds of appeal, however, his grievance revolves around two issues, namely ; a)....

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....nning into 33 pages but his contribution is only from page No. 30 to 33. Rest is the reproduction of written submissions but he concurred with the Assessing Officer. 4. With the assistance of ld. Representative, we have gone through the record carefully. It has been brought to our notice that assessee and his wife Smt. Aman Kaur were owners and in possession of a SCO bearing No. 9 which was thr....

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....e aspects. 5. Before us, ld. counsel for the assessee initially did not place on record complete bank statement. We have directed the ld. counsel for the assessee to file the complete copy of the bank statement so that a reconciliation can be made with regard to the availability of the funds vis-à-vis deposits made by the assessee. Earlier, ld. counsel for the assessee has submitted the ....