Taxable Income Increased Due to Cash Deposits; Evidence from Deceased's Friend's Child Disregarded by Authorities Deemed Unacceptable.

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....Addition on account for cash deposits in Bank account - deposits from a close friend of assessee's father who is no longer alive - only evidence which the assessee could rely upon was the Affidavit of the sole surviving child of deceased - The insistence of the tax authorities without upsetting the evidences available on record cannot be accepted. - AT....