2026 (5) TMI 1191

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..... D.R. ORDER PER SUCHITRA KAMBLE, JUDICIAL MEMBER: This is an appeal filed against the order dated 22-03- 2025 passed by Commissioner of Income Tax, Appeal ADDL/JCIT(A), Aurangabad for assessment year 2017-18. 2. The grounds of appeal are as under:- "1. The ld. CIT(A) erred in law and on facts of the case, in sustaining the addition of Rs. 60,000/- u/s 68 of the Act. ....

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.... genuine transaction. Thus, the Assessing Officer made addition of Rs. 60,000/- as cash receipts u/s. 68 of the Act. The Assessing Officer further observed that the assessee debited a sum of Rs. 70,000/- in the name of SN System Integra but the counter party has recorded receipt of Rs. 7010/- only in his books of account. Thus, there was a difference of Rs. 63,990/-. The Assessing Officer made add....