TaxTMI 
TaxTMI 
2025 (4) TMI 2086
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.... ORDER PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of CIT(A), Jaipur-4 dated 30.12.2024 passed u/s. 250 of the Income Tax Act, 1961 (in short 'the Act'). The assessee has raised the following grounds of appeal: - 1. The Ld. CIT(A) has erred on facts and in law in confirming the addition of Rs. 5, 00,000/- made by AO u/s. 69 of the Act by not proper....
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....ice u/s. 153C of the Act was issued and served upon on 25.09.2019 requiring filing a return. In response to the same original return was again filed by the assessee on 03.10.2019. After deliberation on various issues, ultimately the case was assessed making addition of Rs. 10 Lacs u/s. 69 r.w.s. 115BBE of the Act and u/s. 56(2)(ix) of the Act, 5 Lacs each respectively. The assessee being aggrieved....
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....cash from Shri Hari Om Datta H.U.F. on 13.05.2015 against agreement to sale of agriculture land measuring 13.75 acre at village Naharpur and opening cash in hand. The Ld. CIT(A) relied on the provisions of section 292C of the Act, as the cash advance received against the sale consideration of land to Shri Hari Om Datta H.U.F. was recorded in the books of accounts on 19.05.2015, whereas cash for bu....
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....e the AO to substantiate availability of cash balance and to rebut the presumption drawn by the Revenue u/s. 292C of the Act. 5. These facts first time claimed by the assessee before the Ld. CIT(A) only and as per our observation, there were no substantiating evidences and circumstances, which justifies non filing of the documents before the AO and in the contrast justifies the same upon filing....