Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Anuj Kumar Vs. Acit Dcit Central Circle, Haripur, Kalsi, Dehradun, Investigation Wing, Cross Road, Uttarakhand Dehradun, Uttarakhand Pan: Aetpk0635A Appellant Respondent Assessee By Sh. Harshit Gupta, Ca Revenue By Sh. S. K. Chatterjee, Cit(Dr) Date Of Hearing 10/07/2025 Date Of Pronouncement 06/08/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld.

95,640/-, imposed by the Assessing Officer under Section 69C of the IT Act 1961, alleging it to be unexplained expenditure and taxing the same under Section 115BBE of the Income Tax Act 1961. 2 ANUJ KUMAR Vs. ACIT 3) The learned CIT(Appeals) disregarded the appellant's submissions regarding the non-applicability of the disallowance