आदेश /O R D E R

PER S. R. RAGHUNATHA, AM :

This appeal by the assessee is arising out of the order dated 25.09.2025 passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal Centre, Delhi (in short “ld.CIT(A)”) for the assessment year (A.Y) 2015-16 against the order u/s. 147 r.w.s. 144 r.w.s.144B of the Income Tax Act, 1961 (hereinafter the ‘Act’) passed by the Income Tax Officer, Non Corporate Ward 1(6), Chennai (in short ‘AO’), dated 29.03.2022.

2. The brief facts of the case emanating from the records are that the assessee is a partnership firm, filed its return of income declaring Nil income for the AY 2015-16 on 07.09.2016. Based on the information received from the Office of the DDIT (Investigation), Kolkata, the assessee had received credits in his bank account from entry operators for Rs.61 lakhs. The AO had reasons to believe that the income had escaped assessment within the meaning of provisions of sec.147 of the Act. Accordingly, the case was reopened and the statutory notices were issued. In response to notice u/s.148 of the Act, the assessee filed return of income on 10.01.2022 by declaring a total income of Rs.Nil. The assessee was served wit