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2022 (8) TMI 356 - AT - Income TaxUnexplained deposit of cash in the saving bank account of the assessee - assessee has took different stand before the CIT(A) and explained the source of deposit as received from his deceased father who died on 06.01.2011 leaving behind the said cash alongwith the Will - HELD THAT:- AO as well as the CIT(A) doubted the genuineness of the Will in question without conducting any enquiry or examination of the genuineness. The assessee has produced the affidavit of one of the attesting witness of the Will to prove the Will executed by his father. Therefore, it is manifest from the record that the entire issue of addition is dependent on the existence and genuineness of the Will of the father of the assessee which was produced by the assessee during the appellate proceedings before CIT(A) but the same was not accepted by the authorities below without conducting any verification or enquiry. To ascertain the genuineness of the Will, AO was required to verify the genuineness of the signatures of the father either from the undisputed record bearing his signature or otherwise by examination of the attesting witnesses or any other relevant material. Hence, in the facts and circumstances of the case, the matter is set aside to the record of the Assessing Officer to re-adjudicate the same after conducting a proper enquiry regarding the genuineness of the Will - Appeal of the assessee is allowed for statistical purpose.
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