Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2024 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 215 - ITAT DELHIBest judgement assessment u/s 144 - Unexplained income - Addition on account of cash deposit into bank - CIT(Appeals) in denying the benefit of opening balance of cash - CIT (Appeals) partly sustained the addition observing that the benefit of opening cash cannot be given to the assessee - HELD THAT:- On going through the observations of the ld. CIT (A) we do not see any good reason to interfere with the findings of the of CIT (A) especially in the absence of any evidences produced before us to rebut the findings of the ld. CIT (A) by the assessee. Thus, we sustain the order of the ld. CIT (A) and reject the grounds raised by the assessee. Appeal of the assessee is dismissed.
|