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2013 (3) TMI 713 - AT - Income TaxAddition of cash deposits made in the bank account treating as undisclosed income - Held that:- Assessee withdrew cash from his own bank account for the purpose of purchase of land - assessee filed paper book which includes copy of bank account and copy of salary account - merely because there was time gap between withdrawal of cash and cash deposits, explanation of assessee could not be rejected and addition on account of cash deposit could not be made - Held in case of ACIT vs. Shri Joginder Singh [ITA No. 2942 (Del) of 2011] - Decided in favor of assessee
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