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2010 (2) TMI 891 - AT - Income TaxAdditions u/s 68 - addition made on account of available cash - claim of the assessee that she is having agricultural income and cash in hand is out of this agricultural income - CIT(A) reworked out the available cash and addition was retained to the extent of Rs.2,05,265/- – Held that:- Going through the order of the Tribunal in the case of another family member of the assessee i.e. Smt.Meena Devi which also pertains to the same search being carried out wherein addition was retained by the CIT(A) on account of cash found during the course of search wherein held failure to understand as to why such opening cash in hand of Rs.853,011/- is treated as unexplained when increase in cash in hand in the present year of Rs. 152,473/- out of agricultural income is accepted and such agricultural income in earlier years cannot be ruled out and there is no finding that such agricultural income in earlier years was used for some other purposes. Thu respectfully following the decision of the coordinate Bench as narrated above the addition of Rs.2,05,265/- as retained by the CIT(A) deleted.
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