TMI Blog2010 (2) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... e the following persons:- 1. Shri Goverdhanbhai Kalabhai Patel. ₹ 3,75,000 2. Shri Pramodkumar J. Jajoo ₹ 1,00,000 3. Smt. Rita P. Jajoo ₹ 1,50,000 4. Shri Jhumerlal Jajoo. ₹ 1,50,000 ₹ 7,75,000 2. The A.O. has recorded the statement and after verifying the confirmation letters, copy of Bank account and copies of the return of Income except in the case of Goverdhanbhai K. Patel the following facts emerge in each case. Mr. Goverd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000/- was charged to Income Tax as the Income of the assessee and he added ₹ 7,75,000/- as income of the assessee. 3. Thereafter, the matter carried to the CIT (A) and the C.I.T.(A) confirmed the same. 4. The learned A.R. submitted that the statements of all the persons were recorded. Shri Goverdhanbhai Patel has stated that he was an agriculturist and he was not maintaining books of account. In case of Rituben Jajoo, the A.O. has doubted about the source of deposit. Rituben jajoo is earning the income from sale of dress material. In case of Pramod the cash was deposited and it was from his saving. The learned A.R. submitted that the statement was recorded of all the persons and they have categorically admitted to have advanced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bhai K. Patel has stated ob oath that he is an agriculturist and he lives in the address given in the confirmation letter with his son Shri Babubhai at Surat and he further stated that the amount of ₹ 3,75,000/- was his past saving of many years. We find that the assessee has given this amount by cheque and we are of the view that the assessee has given this amount by cheque. This cheque amount was given by an account payee cheque to the assessee. Similarly, in the case of Rituben Jajoo she has also given this amount in cash in her account and she has also given amount by cheque. Similarly, Pramodkumar Jajoo has also given the amount by cheque and all the depositors had confirmed the same. We find that in case of Dy.CIT vs. Rohini Bui ..... X X X X Extracts X X X X X X X X Extracts X X X X
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