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2022 (5) TMI 1436 - ALLAHABAD HIGH COURTReopening of assessment u/s 147 - unexplained cash deposited u/s 68 - HELD THAT:- It prima facie appears that the assessee has completely denied deposit of any cash in Bank of Baroda. He has disclosed information about cash deposit in his bank account in Union Bank of India and State Bank of India. Prima facie, it appears that the respondent No.4 has very casually made addition without any discussion or without reference to any evidence in respect of the alleged cash deposit of the assessee in his bank account in Bank of Baroda. ASGI and learned counsel for the respondent pray for and are granted three days time to obtain instructions. The petitioner shall also file a supplementary affidavit annexing therewith copy of his bank account in Bank of Baroda for the Financial Year 2016-17. Put up as a fresh case on 30.05.2022 at 10:00 A.M.
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