RAJESH PARUMAL RAGHANI,ULHASNAGAR vs. INCOME TAX OFFICER WARD 2(2), KALYAN, KALYAN
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Income Tax Appellate Tribunal, ‘D’ BENCH
Before: SHRI AMIT SHUKLA & SHRI ARUN KHODPIA
PER AMIT SHUKLA (J.M): This appeal has been preferred by the assessee against the impugned order dated 16.12.2025 passed by the National Faceless Appeal Centre (NFAC), arising out of the assessment framed under section 147 read with section 144 of the Income- tax Act, 1961 (hereinafter referred to as “the Act”) for the Assessment Year 2015-16. 2. Briefly stated, the facts borne out from the record are that the assessee is an individual stated to be engaged in the business of trading in agricultural produce. According to the Assessing Officer, information received through the NMS Module of the Insight Portal revealed that the assessee had made cash deposits aggregating t
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