TMI Blog2019 (11) TMI 1787X X X X Extracts X X X X X X X X Extracts X X X X ..... eal filed by the assessee against the order of the ld. CIT(A), Ajmer dated 23-05-2018 for the Assessment Year 2010-11, in the matter of order passed u/s 143(3)/147 of the I.T. Act, 1961. 2.1 The only grievance of the assessee is regarding addition of Rs. 10.00 lacs made by the AO which was deposited by him in the bank account after receiving the same from his father. 2.2 During the course of hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities and found from record that before the ld. CIT(A) the assessee has filed the detailed submissions which has been duly incorporated by the ld. CIT(A) in his order which clearly states that the amount was given to the assessee by his father out of the sale proceeds of ornaments, past savings and agricultural produce. In this submission, there is no mention that the father has given the cash ..... X X X X Extracts X X X X X X X X Extracts X X X X
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