Sh. Pawan Kumar Laur vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee’s appeal for assessment year 2022-23 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1083072449(1), dated 27.11.2025 involving proceedings under section 143(3) of the Income-tax Act, 1961. The lower authorities held the assessee’s cash deposits in the relevant previous year to the tune of Rs.32.20 lakhs as unexplained under section 69A of the Act.…

Legal Issues

• 1. Unexplained cash deposits of Rs.32.20 lakhs under section 69A of the Income-tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

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