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2010 (12) TMI 811 - AT - Income TaxAddition - undisclosed Bank a/c - the books of accounts were also audited, hence the A. 0. could not had made any addition without pin pointing any defects/discrepancy, and bogusness or non-genuine expenditure etc. in the books of accounts which he failed - No particular defects, discrepancy, bogusness or non-genuineness or any abnormalit under any head has been detected by A.O. in the audited books, the registers and the vouchers Hence in these circumstances, I am agreeable to AIR that the disallowance made under this head wa wholly unjustified - AO has disallowed very fair amount of 3% of the total expenditure in absence of proper details Regarding addition u/s 69 - assessee has claimed that the major deposits in the said bank account came out of M/s. Mondal Constructions, the proprietorship concern of the assessee, there is no evidence on record to support the above submission of the assessee - assessee has not filed any evidence in the shape of cash book of proprietorship concern showing that the impugned amount came out of assessee's proprietorship concern, M/s. Mondal Constructions and the amounts were also returned back to the said concern subsequently - assessee has not given details of explanation filed by him before the AO with reference to his query on this account - Decided against the assessee
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