2021 (8) TMI 774

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....urn of income for A.Y. 2014-15 on 30.10.2014 declaring total income at Rs. 7,85,450/-. The case was selected for scrutiny thereafter assessment was framed u/s 144 of the Act vide order dated 08.12.2016 and the total income which determined at Rs. 1,21,31,450/-. Aggrieved by the order of AO, assessee carried the matter before the CIT(A) who vide order dated 21.03.2018 in Appeal No.392/2016-17/GZB granted substantial relief to the assessee. Aggrieved by the order of CIT(A), assessee is in appeal before us and has raised the following grounds : "1. Because, the order of Ld Lower Authorities is bad in law as well as against the facts and circumstances of the case so far as the same is related to sustaining addition of Rs. 11,47,000/-. ....

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....ee, remand report of the AO and assessee's reply to remand report, upheld the addition of Rs. 11,47,000/- and deleted the balance addition. Aggrieved by the order of CIT(A), assessee is now in appeal before us. 6. Before us, Learned AR reiterated the submissions made before the CIT(A) and further submitted that assessee is employed as Guard with Indian Railways since 1984 and was receiving the salary in cash up to Feb, 2015. He submitted that as per Form-16 for A.Y. 2013-14 and 2014-15, the salary of the assessee was Rs. 10,42,763/- and Rs. 11,38,262/- respectively. He submitted that the assessee was in habit of keeping cash at home and depositing in bank as and when required. He pointed to the observation of the AO in the second remand ....