आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G., ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1715/Hyd/2025 Assessment Year 2023-2024 Assessment Year 2023-2024 Assessment Year 2023-2024 Assessment Year 2023-2024 Assessment Year 2023-2024 Assessment Year 2023-2024 Assessment Year 2023-2024 Assessment Year 2023-2024 सुनवाई की तारीख/Date of hearing: 18.12.2025 घोषणा की तारीख/Pronouncement: 09.01.2026 आदेश/ORDER PER MANJUNATHA G. A.M. :

This appeal by the Assessee is directed against the Order dated 24.09.2025 of the learned Commissioner of Income Tax-(Appeals)-12, Hyderabad, for the assessment years 2023-2024.

2. The assessee has raised the following grounds in the instant appeal :

1. “The order of the Ld. CIT(A) in upholding the order of the Ld. AO u/s 143(3) of the IT Act is arbitrary & erroneous in law as well as in facts of the case.

2. The order of the Ld. CIT(A), in dismissing the appeal by sustaining the addition of Rs.3,49,93,800/- as unexplained money wis 69A is erroneous in law as well as in the facts of the case.

3. The Ld. CIT(A) ought to have considered t