Case Law Details
Case Name : Ashim Kumar Mahanta Vs ITO (ITAT Kolkata)
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Kolkata
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Ashim Kumar Mahanta Vs ITO (ITAT Kolkata)
The undisputed fact is that in this case Rs.27,68,700/- has been found deposited in the joint account of assessee as well as his wife in the savings bank account of Axis Bank. When confronted by the AO after reopening the assessment, according to the assessee, this amount was trade receipt from sale of seasonal vegetables of the business of his wife and not that of his. In the absence of any evidence to substantiate the business of the assessee’s wife (trade licenc
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