2025 (3) TMI 2249

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....endra Shrivastava - Ld. Sr. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by deceased assessee for Assessment Year (AY) 2006-07 arises out of an order of learned Commissioner of Income Tax (Appeals)-1, Agra [CIT(A)] dated 23-03-2017 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 147 of the Act on 28-02-2014. The sole grievanc....

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.... the same was ultimately deposited in the bank account. The copies of two agreement and sale deeds as executed by the assessee in favor of Shri Kishore Kumar evidencing receipt of sum of Rs. 1.94 Lacs and Rs. 1.36 Lacs respectively was also furnished. The lower authorities rejected the same merely on the ground that the agreement was not registered and it was cancelled subsequently. The other two ....