https://www.taxtmi.com/highlights?id=49180 Reopening of assessment u/s 147 - unexplained cash deposits - the deposit in the bank account per se cannot be income of the assessee. It is mere suspicion of the assessing officer based on incorrect facts that income chargeable to tax has escaped assessment - reopening of the assessment and additions made both set aside - AT en-us Mon, 09 Sep 2019 08:12:59 +0530 Mon, 09 Sep 2019 08:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49180 Reopening of assessment u/s 147 - unexplained cash deposits - the deposit in the bank account per se cannot be income of the assessee. It is mere suspicion of the assessing officer based on incorrect facts that income chargeable to tax has escaped assessment - reopening of the assessment and additions made both set aside - AT Highlights Income Tax Mon, 09 Sep 2019 08:12:59 +0530 https://www.taxtmi.com/highlights?id=49180