2025 (8) TMI 1796

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.... AM These appeals filed by the assessee are directed against different orders of the Commissioner of Income Tax (Appeals)-3, Kochi [CIT(A)] dated 12.04.2024 for Assessment Years (AY) 2006-07 to 2008-09. 2. Since identical issues and facts are involved in these appeals, they are heard together and disposed of by this common order. 3. For the sake of convenience and clarity the facts releva....

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....-. 5. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order partially granted to the appellant. However, confirmed the addition of Rs. 25,00,000/- advanced to Shri C.P. Narayanan and Rs. 2,60,000/- interest from Sunilkumar, Rs, 2,00,000/- cash deposit 6. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 7. The learned cou....

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....n support of the source of cash deposit made. However, the AO had observed certain contradictions in the explanation offered by the appellant. These contradictions were not rebutted by the appellant either before the AO or before the CIT(A) and no attempt was made even before us rebutting the contradiction noted by the AO in the explanation. In the circumstance we are of the considered opinion tha....