ORDER

PER SANDEEP SINGH KARHAIL, J.M.

The assessee has filed the present appeal against the impugned order dated 29.10.2025, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2018-19.

2. The solitary grievance of the assessee is against the addition made under section 56(2)(x) of the Act in respect of two residential flats purchased by the assessee.

3. The brief facts of the case are that the assessee is an individual, and for the year under consideration, filed his return of income on 31.10.2018, declaring a total income of Rs. 6,440/-. The return filed by the assessee was selected for scrutiny, and statutory notices under section 143(2) and section 142(1) of the Act were issued and served on the assessee. On the basis of the Statement of Financial Transaction details available with the Department, it was observed that the assessee purchased two flats, namely Flat Nos. 5002 and 5003, Orchid Enclave, Wing-A, Mumbai Central, Mumbai, for a sale consideration of Rs. 2,04,50,000/- per flat. It was further observed that the Sub-Registrar ass