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Case Law Details

Case Name : Smt. Pinki Devi Agarwal Vs ITO (ITAT Jaipur)
Related Assessment Year : 2011-12
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Smt. Pinki Devi Agarwal Vs ITO (ITAT Jaipur)

For explaining the cash deposit in the bank account of Rs. 13,82,626/-, the assessee has filed the cash book showing the opening cash balance of Rs. 11,32,626/- and gift of Rs. 2,50,000/- received during the year, out of which Rs. 1,50,000/- received from mother Smt. Santosh Devi Agarwal and Rs. 1,00,000/-from father Shri Mali Ram Agarwal. The assessee produced the gift deeds whereby the mother and father of the assessee have confirmed the gifts given of Rs. 1,50,000/- and Rs. 1,00,000/- respectively to the a

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