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2022 (10) TMI 595 - AT - Income TaxRevision u/s 263 by CIT - unexplained cash deposit during the monetization period and agricultural income - HELD THAT:- Pr. CIT has pointed out the areas where the AO ought to have inquiry, both qua the source of cash deposited by her in her bank accounts as indeed agricultural income, accepting instead the returned income of the assessee by simply relying on the submissions by the assessee. No enquiry worth name, much less proper, has been made by the AO. The assessment order is resultantly sans any finding in the matter, i.e., both as regards agricultural income as well as the source of cash deposits. The case law relied upon by the ld. Pr. CIT has not rebutted by the appellant before us in any manner. Case law in the matter is legion, each decision having been rendered in the fact settings of that specific case. We in fact find the decisions in Rampyari Devi Sarogi [1967 (5) TMI 10 - SUPREME COURT] and Deekap Kumar Garg [2007 (5) TMI 186 - MADHYA PRADESH HIGH COURT] as squarely applicable in the facts of the instant case. We find no reason to interfere with the impugned order and, accordingly, decline to. - Decided against assessee.
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