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2021 (2) TMI 1254 - ITAT DELHIReopening of assessment u/s 147 - addition on account of cash deposit in the bank account - claim of the assessee was that the deposits in bank were made out of past savings and agricultural income - HELD THAT:- During the course of hearing the learned counsel for the assessee has drawn my attention to Revenue record in the form of copy of Jamabandi and Khasra Girdawari. As per copy of Jamabandi, which is enclosed at paper book page 15, it is recorded that the agricultural land was under self cultivation of the assessee. The Revenue has not rebutted this evidence by placing any contrary material on record. Therefore, the finding of the authorities below is contrary to the record. The Assessing Officer is hereby directed to delete the addition.- Decided in favour of assessee.
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