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2013 (8) TMI 939 - HC - Income TaxAddition u/s 68 - Held that:- The amount of ₹ 10,10,000/- was given by Shri Jigar A. Patel staying at U.K. Vide cheque no. 481971 drawn on ICICI Bank dated 27/03/2008 and the said amount was from NRI Account No.008501014581 of ICICI Bank at Vallabh Vidyanagar and considering the fact that even the aforesaid was confirmed by Shri Jigar A. Patel, both the CIT(A) as well as ITAT have rightly held that the same cannot be said to be unexplained cash deposit and have rightly deleted the addition - Decided in favour of assessee
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