TARUN ARORA,NEW DELHI vs. ITO, NEW DELHI
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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1085756209(1), dated 09.02.2026 involving proceedings under section 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.
Coming to the assessee’s sole substantive ground raised herein, I notice that it seeks to reverse both the learned lower authorities’ respective findings assessing his cash deposits during demonetization period amounting to Rs.24,61,282/- as unexplained under section 69A of the Act; in assessment order dated 20.12.2019 as upheld in the lower appellate discussion.
I have given my
The order continues below.
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