2020 (11) TMI 898

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.... of the order dated 26-06-2019 passed by the CIT(A)-4, Pune in relation to the assessment year 2010-11. 2. The only issue raised in the appeal is against the confirmation of addition of Rs. 3,00,000 made u/s 69A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). 3. Succinctly, the facts of the case are that the assessee made certain deposits in his bank account, the details of w....

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....ppeal for disposal on merits ex-parte qua the assessee. 5. It is seen from page 7 of the impugned order that the assessee offered a sum of Rs. 3,00,000 as 'Miscellaneous Receipt' in her revised computation of income. The authorities have made and confirmed the instant addition on the ground that this receipt of Rs. 3,00,000 was different from the deposit of Rs. 3,00,000 in the bank account. We ar....