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2018 (3) TMI 726 - AT - Income TaxAddition on account of undisclosed sources - unexplained investment - assessee had not paid the amount for purchase of property directly from her account and had not filed documentary evidence which can prove that the payment through transfer by her son was paid to the seller/related to the purchaser of the property under consideration - Held that:- From the details as recorded by the AO that there was a cash withdrawal from the bank account of Shri Raj Kumar the son of the assessee of ₹ 45 lacs and also there is transfer entry of ₹ 83 lacs which was accepted by the AO in his order however, the AO has considered only the cash withdrawal as source available with the assessee for payment of consideration. CIT(A) noted that an amount of ₹ 83 lacs was paid through cheque No. 868041 dated 14.01.2009 which was also shown in the details as recorded by the AO. Therefore, when the purchase consideration to the extent of ₹ 83 lacs paid through cheque from the account of the son of the assessee then, the balance amount of ₹ 19,44,940/- was very much accepted by the AO as source from the cash withdrawal of ₹ 45 lacs. Accordingly, no merit and substance in the present appeal of the Revenue
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