आदेश/ORDER

PER SHRI MAKARAND V. MAHADEOKAR, AM:

This appeal is filed by the Assessee against the order dated 31/12/2023 passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld.CIT(A)” in short] arising out of the assessment order dated 29/11/2019 passed by the Assessing Officer (AO) under section 144 of the Income Tax Act , 1961 (hereinafter referred to as "the Act") relevant to the Assessment Year (AY) 2017-18.

Facts of the case:

2. The assessee filed his return of income for the. A.Y. 2017-18 on 30-10-2017 declaring the total income of Rs.3,92,090/-. The case was selected for scrutiny under CASS and notices u/s.143(2) and 142(2) of the Act were issued. Since no reply was received from the assessee, the AO issued notice u/s.133 to the banks and based on the bank statements rec