2025 (3) TMI 1996

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....i Abhijit Adhikari, DR ORDER PER RAJESH KUMAR, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 12.08.2024 for the AY 2015-16. 02. The only issue pressed at the time of hearing is against the order of ld. CIT(A) confirming the addition of Rs. 60 lacs as made by the ld. AO ....

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....nd loan confirmation etc in respect of the lender. In para 7, the ld. AO mentioned that the said lender did not comply with the notice issued u/s 133(6) of the Act. Finally, the ld. AO added the amount as unexplained cash credit u/s 68 of the Act to the income of the assessee in the assessment framed u/s 147 read with section 144B of the Act dated 30.03.2022. 04. In the appellate proceedings, t....