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2019 (3) TMI 531 - AT - Income TaxAddition u/s 68 - addition of unaccounted income - non explanation to source from agricultural income - HELD THAT:- Assessee has explained source of the cash deposit in the bank account. Copies of the bills of sale of agricultural produce are filed in the paper book, which supports the explanation of assessee that assessee received cash out of sale of agriculture produce. CIT(A) partly accepted the agricultural income which supports the explanation of assessee that assessee had source from agricultural income. CIT(A) also partly accepted the explanation of assessee for sale of property, but, assessee explained that the share of property of assessee’s brother is also available to him being the amount getting in joint family. All these documents in the paper book have not been disputed by the authorities below. Assessee further submitted that apart from it, assessee has salary income, which have not been taken into consideration. These facts clearly show that assessee has source to make deposit in the bank account. - Decided in favour of assessee.
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