In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 957/Chd/2025 "नधा"रण वष" / Assessment Year : 2015-16 बनाम Shri Vimal Grover, The Ito, 1473, Basement & Ground Floor, Ward 5, Vs Sector 40-B, Chandigarh. Yamuna Nagar. "थायी लेखा सं./Pan /Tan No: Aaypg3728P अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Ajay Jain, Ca राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr. Dr तार"ख/Date Of Hearing : 18.03.2026 उदघोषणा क" तार"ख/Date Of Pronouncement : 15.04.2026 Hybrid Hearing

Section 54 of the Act. 7. The ld.CIT (Appeals) did not accept the contentions of the assessee and confirmed the addition on the ground that assessee has shown unexplained credit in the accounts which deserves to be added in his income. 8. Before us, ld. counsel for the assessee submitted that assessment in A.Y. 2014-15 was made