Case Law Details
Case Name : Shri Om Prakash Patidar (HUF) Vs ITO (ITAT Indor)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Indore
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Shri Om Prakash Patidar (HUF) Vs ITO (ITAT Indore)
Admittedly the appellant has received the amount in question and the amount is duly deposited in the bank account of the appellant and the appellant has failed to satisfactorily explain the source of the said deposits in his bank account and hence the investment in the bank deposit is not found to be satisfactorily explained and hence the addition can be confirmed u/s 69 of the Act.
From the finding of Ld. CIT(A), it is evident that the explanation of the assessee was not found satisfactory on the basis that before ad
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