2025 (4) TMI 1901

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....l. Sr. DR ORDER PER PAVAN KUMAR GADALE, JM: The appeal is filed by the assessee against the order of Addl/JCIT(A) prayagraj passed u/sec 143(3) and u/sec 250 of the Act. The assessee has raised the grounds of appeal challenging the order of the CIT(A) sustaining the addition u/se 69A of the Act by the Assessing Officer. 2. The brief facts of the case are that, the assessee has filed th....

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....eed the total income of Rs. 5,05,110/- and passed the order u/sec 143(3) of the Act dated 10.12.2019. 3. Aggrieved by the order, the assessee has filed an appeal before the CIT(A), whereas the CIT(A) has considered the grounds of appeal, statement of facts, findings of the AO and submissions but has dismissed the assessee appeal. Aggrieved by the order of the CIT(A), the assessee has filed the ....

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....rd. The Ld.AR submitted that the CIT(A) has erred in confirming the addition made by the A.O u/sec 69A of the Act as the transactions are not supported with the documentary evidences. The Ld.AR explained that the assessee has submitted the details as called for by the revenue authorities. The Ld.AR emphasized that the assessee has filed the information and details mentioning the sources of investm....