TMI Blog2018 (11) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... idences and explanation of the assessee and decide the issue a fresh and in accordance with law after giving due and effective opportunity to the assessee to substantiate its case. - Decided in favour of assessee for statistical purposes. - I.T.A. No.4017/DEL/2014 - - - Dated:- 29-10-2018 - Shri Amit Shukla, Judicial Member And Shri Prashant Maharishi, Accountant Member For the Appellant : Shri Gautam Jain Shri Piyush, Adv. For the Respondent : Shri Surender Pal, Sr.D.R. ORDER PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 25.02.2014, passed by Ld. Commissioner of Income Tax (Appeals), Meerut for the quantum of assessment passed u/s.143(3) for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the onus u/s.68 of the Act. 4. After hearing both the parties and on perusal of the relevant finding given in the impugned orders as well as material referred to before us, at the time of hearing, it is seen that learned Assessing Officer has made addition on account of entire cash deposits in various bank accounts. The details of which are as under: - (i) cash deposits in bank account out of advance of purchase of land by Shri Vineet Khurana: Rs.40,00,000/- (ii) addition representing unexplained cash deposits in saving bank account with ICICI bank: Rs.54,40,000/- (iii) addition representing unexpl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pages 27-28 of Paper Book Remand report dated v) Copy of purchase deed dated 26.7.2007 (115-132) SANDEEP SURI (SOURCE OF VINEET KHURANA) 5.8.2013: pages 35-36 of Paper Book CIT(A): Pages 7-9 para 3.1.3 of order i) Copy of acknowledgment of return of income fo Assessment year 2005-06 (pages 154) ii) Copy of acknowledgment of return of income for Assessment year 2004-05 (pages 155) iii) Copy of acknowledgment of return of income for Assessment year 2003-04 (pages 156) iv) Copy of PAN No. ABTPS427DR (page 157) v) Copy of death certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Voter ID Card (page 105) 22.3.2013: page 31 of Paper Book Remand report dated 5.8.2013: pages 37-39 of Paper book CIT(A): Pages 16-19 of order 29.7.2013 Copy of statement recorded of Akbar Ali dated 29.07.2013 during remand proceedings in the case of Puneet Dewan HUF (pages 106-109) Copy of Khatoni alongwith Khasra (pages 110-114) Copy of sale deed dated 26.7.2007 (pages 115-132) RITU DEWAN Copy of gift deed of ₹ 30,00,000/- (page 133) Copy of reply filed by Ritu Dewan before Assessing Officer (page 134) Copy of gift deed of ₹ 50,00,000/- (page 135) Copy of passport of Ritu Dewan (page 136) Copy of PAN No. AFPP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f appellant in the books of Shanker Steels (page 65) v) Copy of PAN No. of Shanker Steels AAQFS9202G (page 66) vi) Copy of bank statement of Shanker Steels (page 67) vii) Copy of bank statement of Puneet Dewan HUF (page 68-73) viii) Copy of affidavit of Sh. Puneet Dewan (pages 74-77) M/s Gunu Enterprises i) Copy of letter from Assessing Officer (page 174) ii) Copy of reply filed by Gunu Enterprises (page 175) iii) Copy of bank statement (pages 176- 178) iv) Copy of PAN No. AFNPD0701M of Mitali Narayan Dev (page 179) Replies during the course of assessment proceedings - Reply (22) - Replies during the course of appellate proceedings - Rejoinder submission (48-49) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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