TaxTMI 
TaxTMI 
2020 (5) TMI 543
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.... of appeal:- "1. That the A.O. has not provide proper and reasonable opportunity being heard even he has not considered submission filed by the assessee and passed by Order U/s 144/147 bad in law and against the principle of natural justice. 2. That the A.O. as well as CIT(A) has not considered source of cash deposit by the professional cash withdrawal from Partnership Firm, cash redeposit and opening cash in hand duly full explained the A.O. as well as CIT(A). Therefore, the A.O. made addition U/s 69 of I.T. Act 1961, which is bad in law because the bank passbook is not books of accounts of the assessee. 3. That the Written Submission filed by the assessee is not considered CIT(A) even the assessee furnishing also all the evidence al....
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....statement of affairs as on 31.03.2010. The LD CIT (A) dismissed the appeal of the assessee as the ledger account submitted of Priyadarshini Hospital (Firm) were unauthenticated and on the ledger account PAN was not mentioned. The cash deposited therefore, were held to be not correlated hence, and confirmed the addition. The assessee aggrieved with the above order has preferred this appeal before us. 6. The ld AR submitted that the assessee is a Doctor and carrying on private practice as well as partner in M/s. Priyadarshi Hospital. The assessee submitted that assessee has deposited total cash of Rs. 15,11,182/-. The source of deposit was opening cash balance of Rs. 325492/-, out of individual professional fee received of Rs. 885690/- and ....
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....assessee filed her return of income she included the professional income of Rs. 518831/- as well as remuneration and interest from partnership firm of Priyadarshi Hospital Rs. 219415/-. Her individual gross receipt from private practice shows Gross professional income of Rs. 885690/- which was deposited in that bank account. While explaining the source the assessee has categorically stated that, the above professional receipt was deposited in the bank account of the assessee. Therefore, addition to that extent naturally amounts to double addition. Further, it was also stated that she was having opening cash balance in hand of Rs. 325492/- which was also deposited. Therefore, the addition on that account also deserves to be deleted in absenc....
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....th Oriental Bank of commerce. The assessment u/s 147 read with section 144 of the Act was passed on 05.12.2017 at Rs. 2083770/-. The assessee challenged the same before the ld CIT (A). The LD CIT (A) dismissed the appeal of the assessee for the similar reason of unauthentic account. 13. The LD AR submitted that assessee is a partner in Priyadarshi Hospital as well as carrying on his professional practice. The assessee also submitted that he has opening cash in hand of Rs. 343108/- and professional fees receipt of Rs. 685010/-. He received Rs. 3 lakhs from Priyadarshi Hospital as remuneration and further Rs. 48000/- as gift from relatives therefore, the total deposit of Rs. 1376118/- deposit in the bank account are fully explained. He reite....