9911796707
TMI Blog2024 (5) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... reinafter referred to as the 'Respondent' has grossly erred in stating the facts and not considered various explanations submitted by the Assessee. 2. The income/receipts of wife and daughter of the appellant has wrongly been added to the income of the assessee in spite of submitting relevant documents before The Commissioner of Income Tax (Appeals) 3. Cash received from sale of 2nd property has been properly amounting to Rs. 2,38,000/- declared in ITR and has again been added to the income of the appellant. 4. That Ld. Commissioner of Income Tax (Appeals) has out rightly rejected various contentions of the Appellant without due examination of facts and documents submitted. 5. The Appellant craves the leave to add, modify, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel Sh. Ved Jain assisted the bench as amicus curie in the matter. Shri Ved Jain, Advocate submitted that the assessee produced detailed explanation about the source of availability of cash and in support of the same, details of agriculture land held by each one of them and also filed the affidavits from the buyer of the agriculture produces. The assessee has also produced registered sale deed and the detailed explanation about the cash being kept with him and his wife for the purpose of medical reasons since the wife of the assessee was suffering from dementia, but the Ld. CIT(A) arbitrarily rejected the explanation given by the assessee and brushed aside the documentary evidences produced by the Assessee without controverting the same. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000/- for which credit has already been given by the A.O. in the assessment order). 2,38,000/- Cash in hand with the assessee 1,00,000/- Cash in hand with the wife and the daughter 3,00,000/- Total 20,45,075/- 7. In support of the above submission, the assessee submitted details of agriculture land held by each one and also affidavit from the buyer of the agriculture produce which are also placed before us at page No. 24 to 30 of the paper book. The assessee has also produced registered sale deed at Page No. 41 to 47 of Paper Book as regard the sale of land of Rs. 2,38,000/- registered on 15/10/2010, one more sale deed in respect of the other land for Rs. 3,35,000/- was also filed before the A.O. which is placed at Page No. 31 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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