2025 (2) TMI 1942

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed against the order of the National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 27.11.2024 for Assessment Year (AY) 2017-18. 2. Brief facts of the case are that the appellant is an individual. The return of income for AY 2017-18 was filed on 20.07.2017 declaring total income of Rs. 8,93,450/-. Against the said return of income, the assessment was completed by the Income Tax Officer, Wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n amount of Rs. 7,02,756/- was considered as explained and the balance of Rs. 6,97,244/- was brought to tax. 4. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order confirmed the action of the AO holding that the appellant had failed to substantiate with evidence that the appellant received rent amount of Rs. 15,50,110/- in cash. The CIT(A) also disbelieved the ex....