2025 (4) TMI 2101

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....pondent : Ms. R. Anitha, Addl. CIT ORDER PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2019-18 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter "CIT(A)"] dated 20.11.2024 in the matter of assessment framed by the Assessing Officer [AO] u/s. 143(3) of the Income-tax Act, 1961 (hereinafter "the Act") on 18.12.2019....

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....sh until 2013 and subsequently through bank and cash deposited was out of the past savings and withdrawals from his bank account. 4. On the other hand, the Ld. Departmental Representative (DR), has relied on the orders of lower authorities. 5. We have heard the rival submissions, and perused the materials available on record, including the bank statement and salary slips submitted by the Ld.....