2025 (3) TMI 1943

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....venue : Shri Ashutosh Pradhan, DR ORDER PER K. NARASIMHA CHARY, J.M: Aggrieved by the order dated 23/7/2024 passed by the learned Commissioner of Income Tax (Appeals) ("learned CIT(A)"), Mumbai in the case of Swarnalatha Police ("the assessee"), assessee preferred this appeal. 2. Brief facts of the case are that the assessment in the case of the assessee was completed and assessment or....

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....e property. Assessee also conducts tuition classes for young students and earns tuition fee. Assessee's brother is a doctor by profession, resident of California and whenever he visits India, he invariably stays with the assessee and at the end of the trip leaves unspent Indian currency with the assessee as a token of love and affection. Assessee offered her income to tax every year and filed her ....

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....rned Assessing Officer for examination of her brother to verify the correctness of the claim. He, therefore, prayed to set aside the order passed by the learned CIT(A) and delete the addition made by the learned AO. 5. Per contra, the learned DR relied on the orders of the authorities below and submitted that in spite of granting ample opportunities the assessee failed to furnish any material t....