TaxTMI 
TaxTMI 
2025 (9) TMI 1873
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....he appeal in ITA No. 85/AGR/2025 for AY 2011-12, arises out of the order of the ld. National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as 'ld. NFAC, in short] dated 23.12.2022 against the order of assessment passed u/s 143(3)/144 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') dated 03.11.2018 by the Assessing Officer, ITO, Ward-3(2), Gwalior (hereinafter ref....
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....return of income filed by the assessee, the Learned AO issued notice under section 148 of the Act on 20-3-2018 which was served through DAK as well as email to which, there was no response from the assessee. This was followed by a notice under section 142(1) of the Act which was also not responded to. Finally a show cause notice was issued proposing an addition of Rs 10,05,000/- on account of cash....
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....iyala, Kotputli. It was submitted that the said agriculture land was in the name of his wife, Smt Premavati and he and his wife jointly held a bank account and the sale proceeds of land was deposited in the said joint bank account in cash. Since assessee's wife is illiterate and there was no savings bank account maintained in her individual capacity, the sale proceeds received thereon stood deposi....
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....eds of land which was deposited in the joint bank account of assessee and his wife. The assessee also submitted the individual sources of cash deposit made in ICICI bank in a tabular form. I find that all these documentary evidences are also placed in the paper book filed before me. I find that the Learned CITA had dismissed the contentions of the assessee on the ground that no supporting evidence....