2026 (7) TMI 1878

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.... For the Respondent : Sh. Manoj Kumar, Sr. DR ORDER This assessee's appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's DIN and Order No. ITBA/NFAC/S/250/2025-26/1084333712(1), dated 01.01.2026 involving proceedings under section 144 r.w.s. 143(3) of the Income-tax Act, 1961 (here....

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....ecific question has been raised regarding all these cash deposits as coming from the said students. And that the assessee duly placed on record all of their corresponding details in the lower proceedings. The impugned cash addition of Rs. 18.16 lakhs stands deleted in entirety therefore. 4. The outcome would hardly to any different regarding the latter issued of GP estimation @12% in the assess....