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2023 (6) TMI 931 - ITAT DELHIUnexplained cash deposits - undisclosed income of the assessee - CIT-A held as cash deposit has already been added and confirmed and held that estimated addition, which is only a source based addition and gets telescoped against the application based additions of cash deposits in bank account, is not required and deleted the same - HELD THAT:- We note that there was AIR information of cash deposit - In absence of source of deposits, the authorities below have made the addition thereof. We find that the same is quite correct in view of non-cooperation and lack of details provided by the assessee. CIT (A) has been quite judicious in his approach when he deleted the addition - Hence, no infirmity in the order of the ld. CIT (A) and the same is a well-reasoned order and does not require any interference on our part. Appeal filed by the assessee is dismissed.
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