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2022 (10) TMI 761 - AT - Income TaxAddition u/s 69 - deposit in the bank and the calculation of the tax by utilising the provision u/s 115BBE - HELD THAT:- As explained the deposit of cash in four stage was deposited as per the instruction of the CBDT which the assessee is eligible to retain cash for her own purpose. Related to deposit of agricultural income, the assessee in both the stages submitted the Khasra Girdawari and copy of Jamabandi of agricultural land. Related to withdrawals from Bank of India, the copy of the bank statement also attached - The assessee had also taken the gold loan and reflected in the bank account - So, the entire amount was duly explained at source for depositing the cash in the bank account. The ld. Sr. DR was not strongly made any objection in relation to the fact of the cases which was duly explained by the assessee. As relying on Gandhi Ram case [2022 (8) TMI 377 - ITAT CHANDIGARH] the implication of Section 115BBE is not relevant for the assessee. Assessee appeal allowed.
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