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Mukesh Kumar Vs National Faceless Appeal Centre

Case No: ITA No.5441/DEL/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, ‘E’: NEW DELHI
Date: 1/19/2026

Parties Involved

appellantMukesh Kumar
respondentNational Faceless Appeal Centre

Facts Summary

The appellant assessee, Mukesh Kumar, is an individual who was in the business of running cabs. He filed his Return of Income for the Assessment Year 2012-13 on 18.04.2013, declaring an income of Rs.9,20,934/-. The learned Assessing Officer completed the assessment, determining the total income at Rs.49,07,310/- after making additions of Rs.40,86,371/- on account of cash deposits. In appeal, the learned Commissioner of Income Tax (Appeals) confirmed an addition of Rs.33,65,810/-, giving relief of Rs.7,20,560/-.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the addition of Rs.33,65,810/- confirmed by the ld. CIT(A) is justified.

Judgment Outcome

Decided in favour of Assessee.

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