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2019 (7) TMI 860 - ITAT DELHIUnexplained cash deposits in the Bank Account u/s 69 A - rejection of higher agricultural income - HELD THAT:- DR relying upon the impugned order submitted that already more than adequate relief has been granted to the assessee and nothing is placed on record to justify any further relief. As submitted that even if the issue had to be decided on the basis of the estimates, even then the general arguments that the cash withdrawals constituted the source of the deposits without any evidence cannot out rightly be accepted. Nothing has been placed before the ITAT to assail the said finding or grant any further relief. I have heard the submissions and perused the material available on record, I find that the Ld. CIT(A) in the order passed has been more than fair.There is no argument, evidence or fact on record justifying any further relief. Accordingly the grounds raised for want of any justification for modifying the order passed are rejected. The finding under challenge is upheld. Said Order was pronounced on the open Court at the time of hearing itself. In the result, the appeal of the assessee is dismissed.
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