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2025 (4) TMI 2126

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....STHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 10.06.2024, for assessment year 2017-18. 2. A perusal of assessment order reveals that for the assessment year 2017-18 no return of income was filed by the assessee. During the period releva....

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....rder dated 05.12.2019 and made addition of Rs. 24,12,500/- u/s. 69A of the Act. 3. Aggrieved by the aforesaid assessment order, the assessee carried the issue in appeal before the CIT(A), inter alia assailing jurisdiction of the ITO Ward-30(5) Delhi. The CIT(A) vide impugned order confirmed the addition made by the Assessing Officer and dismissed appeal of the assessee. Hence, present appeal by....

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....al, Mizoram. As per information received by the AO, the assessee had made cash deposits amounting to Rs. 24,12,500/- in his Axis Bank account at Aizwal Branch, Mizoram during the period of demonetization. The fact that the assessee is resident of Aizwal, Mizoram is also established from the address mentioned in the assessment order as well as the order of CIT(A). Since, the assessee is residing in....