BABLI DEVI,VILLAGE NARLA, P.O. KUNNU vs. INCOME TAX OFFICER, AAYAKAR BHAWAN, BHIULI

The appeal stand partly allowed in terms of our above order

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.157/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) Ms. Babli Devi Ito, Mandi (D/O Mool Singh) बनाम/ District Mandi Village Narla, P.O.Kunnu, Tehsil Padhar Hp-175001. Vs. District Mandi (Hp) 175012 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Blepd-5225-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Gaurav Thakur, (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Vivek Vardhan (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 08-04-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-04-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2017-18 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 07-09-2023 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 147 R.W.S. 144B Of The Act On 27-03-2022. The Sole Grievance Of The Assessee Is Confirmation Of Addition Of Cash Deposit For Rs.32.53 Lacs. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under.

demonetization. The assessee stated that she was engaged in PDS (Public Distribution System) and the cash deposits represent sales proceeds of PDS depot. The assessee purchase goods from state civil supplies corporation and sold the same to customers covered under PDS scheme. However, Ld. AO added the deposits as unexplained money u/s 69A. The Ld. CIT(A) did not admit