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2018 (6) TMI 612 - ITAT DELHIAdditions made on account of the difference in income declared in the actual return and in the return filed in the bank - information seeked from the bank u/s 133(6) - Held that:- When the assessee has denied having filed any such return and apparently when such return is also not found on the record of revenue, there cannot be any reason to uphold an addition based on such unverified documents. Unexplained source of cash deposit in banks - Held that:- As found that cash is deposited from regular cash book of the assessee. Assessee produced regular cashbook as well as bank statement of the bank in which cash is deposited - cash deposits is also disclosed in the bank account in the books of accounts and same tallied with the bank statement - thus no additions can be made - Appeal of revenue is dismissed.
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