2025 (3) TMI 1835

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....sha Gaikwad, Sr. DR ORDER PER B.R. BASKARAN, A.M : The assessee has filed this appeal challenging the order dated 26-12-2024 passed by the Ld CIT(A), NFAC, Delhi and it relates to the Assessment Year (AY.) 2017-18. The assessee is aggrieved by the decision of the Ld CIT(A) in partially confirming the addition relating to cash deposits made into the bank account of the assessee during demo....

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....not furnish any evidence to prove the submissions relating to income and savings, the AO assessed the entire cash deposit of Rs. 19,93,500/- as income of the assessee. 3. The Ld CIT(A) noticed that the assessee does not have any other sources of income and hence the possibility of generation of unaccounted income from any other sources was not there. He also observed that even if the assessee h....

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.... grass. Hence, the availability of agricultural income cannot be ruled out. It was stated that she has declared agricultural income in her return of income filed for some of the years. Hence, it may not correct on the part of the AO to full reject the explanations of the assessee with regard to agricultural income and savings there from. We notice that the Ld CIT(A) has sustained the addition to t....