TaxTMI 
TaxTMI 
2019 (6) TMI 302
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....d of these facts, I decide the appeal of assessee as under. 3. I have heard the Learned Representatives of both the parties and perused the findings of the authorities below. 4. Learned Counsel for the Assessee submitted that Ground Nos.1, 2 and 5 are general in nature and need no adjudication. Therefore, these grounds are dismissed. 5. On Ground No.3, assessee challenged the addition of Rs. 2 lakhs. The A.O. made addition of Rs. 3,91,600/- . The A.O. noted from the computation of income furnished during the course of assessment proceedings that assessee had shown income from consultancy in a sum of Rs. 1,35,000/- and salary income of Rs. 1,14,000/-, totaling to Rs. 2,49,000/-. The A.O. observed that as against income of Rs. 2,49,000/-, ....
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....cy. The Ld. CIT(A) considering the explanation of assessee, restricted the addition to Rs. 2 lakhs. 7. Learned Counsel for the Assessee reiterated the submissions made before the authorities below and referred to copy of the acknowledgment of filing of the return of income for assessment year under appeal and PB-22 which is computation of income in which assessee has shown net salary income of Rs. 1,14,000/- and Rs. 2,44,000/- as income from other sources out of consultancy. Learned Counsel for the Assessee, therefore, submitted that since this amount is shown as income in the return of income, therefore, no addition could have been made by the Ld. CIT(A). PB-27 is cash flow statement which includes salary of Rs. 1,47,600/- and income from....
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.... did not accept the contention of assessee. The assessee explained before the Ld. CIT(A) that amount is available to assessee on sale of car. Affidavit of purchaser of Car Shri Parvender Singh is filed along with his bank statement to show withdrawal made by him from his Bank account for purchase of the Car. The Ld. CIT(A) did not accept the contention of assessee because car is not transferred in the name of the purchaser. This ground was dismissed. 11. Learned Counsel for the Assessee reiterated the submissions made before the authorities below. She has referred to PB-24 which is affidavit of Shri Parvender Singh, purchaser of the car which was filed before the authorities below in which he has confirmed to have purchased the car of asse....