9911796707
TMI Blog2023 (12) TMI 1431X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the assessee is directed against the order of ld. CIT (A)-1, Agra dated 31.01.2019 for the Assessment Year 2010-11. 2. Grounds of appeal taken by the assessee read as under :- "1. That the Ld. CIT(A) has erred in facts and law while sustaining the addition for Rs. 8,25,000/- made by the AO, no addition is liable to be sustained, the addition made by the AO sustained by the Ld. CIT(A) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of AIR information that cash of Rs. 8,25,000/- had been deposited by the assessee in his bank account, preliminary inquiries were made by the AO from the assessee. Since no reply was received by him and no return of income had been filed by the assessee, he recorded the reasons for believing that taxable income had escaped assessment in this case and after obtaining sanction from the prescribed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of the sources of cash deposits in his OD account in Oriental Bank of Commerce was given by him to the AO. During the present proceedings, the appellant has stated that these deposits were made by his brother, the joint holder of the bank account. However, no evidence in support of the contention has been provided by the appellant. No details or proof that these deposits were sourced out of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im. 6. After careful considering, we find that a copy of the assessee's brother affidavit is produced before us which stated that the said account was a joint account of his and younger brother and the first name was of assessee's brother and the second name is the assessee. Further, the brother of the assessee has sworn on affidavit that all the money deposit was his and his younger brother has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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