SAT PAUL BAINS,MOHALI vs. ITO, WARD 6(1), CHANDIGARH
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Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH
Aforesaid appeal by assessee for Assessment Year (AY) 2017- 18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 19.12.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Act on 16.12.2019. Having heard rival submissions, the appeal is disposed-off as under. The sole issue that fall for my consideration is addition of cash deposit for Rs.43,72,500/-.
While scrutinizing the return of income, Ld. AO noted that the assessee declared only two bank acc
The order continues below.
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