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2017 (10) TMI 818 - ITAT KOLKATADisallowance made by the AO on account of the cash deposit in the bank - case of Revenue is that the ld. CIT(A) erred in admitting the additional evidence in contravention to the provisions of Rule 46A of the Income Tax Rules, 1962 - Held that: - sufficient information with regard to the source of cash deposited with the bank was explained by the assessee - sufficient details were furnished by the assessee with regard to the jeweler as it was registered with the Sales Tax Department and no verification with the sales tax department was carried out. But the lower authorities had not brought anything on record that the jeweler was not in existence at the relevant time when the jewellery was sold. The additions cannot be sustained in the hands of the assessee just because the parties failed to appear before the AO - appeal dismissed - decided against Revenue.
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