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TMI Blog2025 (5) TMI 1561X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER PER : DR. BRR KUMAR, VICE PRESIDENT: This appeal is filed by the Assessee as against the appellate order dated 27.01.2025 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2015-16. 2. The assessee has raised the following grounds of appeal: 1. The Learned CIT(A) erred in law and facts in upholding the addition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nature of Relation 1. Balumatiben kantibhai Barot 1,20,000 All are maternal side relative of the Assessee and Agriculturist. 2. Jigar Kantibhai Barot 1,22,000 3. Kantilal Manilal Barot (Died on 25.08.2020) 1,24,000 4. Prakshchandra Kantibhai Barot 1,73,000 5. Bharatbhai Harvovandas Barot 87,000 All are Maternal side relative of father 6. Jayantibhai Harvovandas Barot 81,000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer assumed that this amount claimed as loan received is assessee own money received from undisclosed sources and as such this loan of Rs. 9,62,000/- is treated as bogus and added back to the total income of the assessee u/s.68 of the Act as unexplained cash credit. 5. Aggrieved assessee filed an appeal before the Ld. CIT(A), who dismissed the ground of appeal of the assessee by obs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er supporting document has been furnished such as details of sale of agricultural produce, expenses incurred, crops cultivated, application of income, income-expenditure accounts, balance sheets, bank statements, cash book etc. The evidence brought on record cannot be said to constitute sufficient proof of agricultural activity and generation of income there from which can justify advancing of cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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