2025 (4) TMI 2021

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....ith Kumar Das, CIT-DR ORDER This appeal filed by the assessee is directed against the final assessment order dated 21.01.2025 passed u/s.144C(13) r.w.s. 147 of the Income-tax Act, 1961 ("the Act") for the assessment year 2015- 2016. 2. Briefly the facts of the case are that the appellant is an individual and a non-resident Indian. The appellant had not filed regular return of income u/s.1....

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....ain the source of the said cash deposit. The draft assessment order was passed u/s.144C(1) of the Act on 5th March, 2024 proposing to make addition of Rs. 4 lakh as unexplained income. On receipt of the draft assessment order, the appellant filed objection to the said addition contending that the issue of noticed u/s.148 is barred by limitation. However, the Dispute Resolution Panel (DRP) confirme....