आदेश/ORDER

PER AMIT SHUKLA (J.M):

The aforesaid appeal has been filed by the Revenue against order dated 27/03/2024 passed by ld. CIT(A)-54, Mumbai for the quantum of assessment passed u/s.143(3) for the A.Y.2021-22.

2. In the grounds of appeal Revenue has challenged the deletion of addition of Rs.80,00,000/- made u/s.69C on account of alleged cash payment made by assessee to Shri Shailendra Rathi.

3. The facts in brief are that assessee filed his return of income on 15/03/2022 declaring total income of Rs.4,37,06,390/-. A search and seizure action u/s.132 was conducted in case of some middle men / business men group on 23/09/2021 in which assessee was also covered u/s.132. Accordingly, the assessee’s case was selected for compulsory scrutiny and notice u/s. 143(2) was issued on 29/06/2022. Ld. AO noted that in the course of search proceedings at the residence of Shri Shailendra Rathi at Flat no. 203, Building No B-3, Kumar Parisar, Near Mahesh Vidyalaya, New DP Road, Kothrud Pune 411038, certain incriminating evidences were found from WhatsApp chat in the mobile phone of Shri Shailendra Rathi. These chats were between Shri Shailendra Rathi and Shri Nilesh Toshniwal wherein Shri Rathi