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Addition deleted as money deposited in the bank account was received from son
Case Law Details
- Case Name
- ITO Vs. Hukum Singh Rao (ITAT Jodhpur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- All ITAT, ITAT Jodhpur
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ITO Vs. Hukum Singh Rao (ITAT Jodhpur)
Hon’ble Jodhpur ITAT has in the case of ITO Vs Hukum Singh Rao has deleted the addition of Rs. 46,97,000/- made on account of unexplained cash deposit U/s 69 of the Act.
It was explained by the appellant that the money deposited in the bank account represented cash received from elder son, who was tax payer and the withdrawals in the bank account had a a chronologically progressive linkage of events.
The Hon’ble ITAT has upheld the order of Ld CIT(Appeals), by observing as under:-
“6. I had carefully gone through the or...
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