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2025 (4) TMI 2135

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....s appeal has been filed by the Assessee against the order dated 14.11.2024 passed by the NFAC, Delhi for the assessment year 2017-18. 2. Heard both the parties at length and perused the relevant records. 3. Brief facts of the case are that the assessee filed her return of income on 30.7.2017 and the case of the assessee was selected under CASS. Subsequently, various notices were issued to th....

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....e first part of the appeal order it was accepted that appeal was filed in time whereas the second part of the order the CIT(A)'s opinion was changed, and the appeal was dismissed without issuing show cause notice, thus the principles of natural justice offended and accordingly, prayed that the order of the Ld. CIT(A) may be held as not valid order in the eyes of law. He further submitted that both....

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....towards at page no. 18 of the Paper Book which shows that on 12.11.2016 the cash amounting to Rs. 24,15,500/- was deposited and on 15.11.2016 Rs. 5500/- was also deposited in the account of assessee, which clearly establish explanations relating to source of cash deposits from past withdrawals from the bank account being deposited during the demonetization period, therefore, he prayed that additio....