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2013 (9) TMI 569 - AT - Income TaxAddition of Rs. 32,716/- - Held that:- he A.O. observed that there was a capital addition of Rs.32,716/- in cash - Appellant has submitted that these deposits were made out of various household withdrawal made by the family members during the year – Held that:- Being small amount and various withdrawal made by the family members for the household purposes, it is possible that to that extent the family members can save the amount – Thus, the addition made is deleted. Addition of Rs.13,54,000/- being gift received from brother Shri Rajendra S Shah – Held that:- Evidences furnished by the Assessee has not been properly verified by the Commissioner(A) – Thus, ld. CIT(A) may give one more chance to examine the evidence furnished by the appellant after giving the reasonable opportunity of being heard to the appellant – Decided in favor of Assessee.
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