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2021 (4) TMI 398 - ITAT JAIPURUnexplained cash deposits - addition made as no explanation to source of cash deposit in the bank account maintained by the assessee - explanation of the assessee is that said deposit has been made out of cash gifts received by her on the occasion of her marriage - Admittedly, both the relatives had expired long back and custodian handed over the cash gifts to the assessee on their behalf at the time of marriage - HELD THAT:- AO stated that the original affidavits were produced for verification which appears to be genuine and the source of cash deposit appears to be explained. We therefore find that once the AO has examined the documents so produced by the assessee and recorded his satisfaction regarding the identity of the donors, the genuineness of the gift and the source of such gift, the assessee has discharged the necessary onus cast on her and no addition can be made in her hands. Hence, the addition so made is directed to be deleted. Appeal of the assessee is allowed.
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