2022 (4) TMI 236

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.... assessee against the order of Ld. CIT(A)-6, Kolkata dated 27.06.2019 for AY 2009-10. 2. The main grievance of the assessee is against the action of the Ld. CIT(A) enhancing the addition to Rs. 27,68,700/- whereas the AO had made an addition of Rs. 13,97,640/-. 3. Brief facts of the case as noted by the AO are that the assessee has filed the return of income on 07.12.2009 showing total income of....

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....alance Sheet of his wife and stated that she was regularly filing return of income and for this assessment year under consideration she has shown an income of Rs. 1,83,630/-. However, this particular defense taken by the assessee was not accepted by the AO because according to him, there was no such business as contended by the assessee in the absence of trade license of wife (Mrs. Santana Mohanta....

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....ank account of Axis Bank. When confronted by the AO after reopening the assessment, according to the assessee, this amount was trade receipt from sale of seasonal vegetables of the business of his wife and not that of his. In the absence of any evidence to substantiate the business of the assessee's wife (trade licence) the AO as well as the Ld. CIT(A) did not accept the contention of the assessee....

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....Bank to the department, still the total deposit in the joint account cannot be treated as the undisclosed income of the assessee because I find that there was regular withdrawal after the deposits. It has been brought to my notice that assessee is executing contract works as well as he is into the business of selling seasonal vegetable products; and in such a factual scenario, when it is evident t....