2025 (3) TMI 1922

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....the Respondent : Dr. Ranjeet Kaur - Ld. Sr. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 20-11-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w.s. 147 ....

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....oupons of IDEA company on which he was getting commission. The said deposits were nothing but sale proceeds of business activities. The same were subjected to remand proceedings wherein Ld. AO stated that the assessee failed to file any agreement to prove the same. Accordingly, Ld. CIT(A) confirmed the assessment against which the assessee is in further appeal before us. 3.1 The perusal of bank....