Addition towards unexplained deposits unsustainable as confirmation letter from Donor duly filed

Girijamma Krishnappa Praveen Vs ITO (ITAT Bangalore) ITAT Bangalore held that once the confirmation letter was filed by the assessee from Donor, the burden cast upon assessee is discharged and it would shift to revenue authorities. The Revenue authorities cannot make addition towards unexplained deposits without making any further enquiry. Facts- With regard to the cash deposit of Rs.8,87,000 in National Co-operative Bank, the assessee submitted that the cash deposits on 22.01.2015 of Rs.4,99,000 and on 10.03.2015 of Rs.1,50,000 were received from his mother Mrs. Girijamma and that this money ...