TaxTMI 
TaxTMI 
2022 (5) TMI 360
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....know dated 15.09.2020. The grounds of appeal taken by the assessee are reproduced below: "1. The learned Commissioner of Income Tax(Appeals)-I, Lucknow (here-in-after referred to as the Ld. CIT(A)'s grossly erred on facts and in law in conforming the addition to the extent of Rs. 2,00,000/- being amount deposited in cash in bank accounts during the period of demonetization and which was taxe....
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....e bank accounts from which the amount was withdrawn from banks on previous dates and also the fact regarding receiving the amount from his brother due to serious ill health of self and spouse and the amount already kept with him from withdrawals made from bank and thus the addition so made on whims and fancies against all settled principles of law and natural justice be ordered to be deleted." 2.....
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....d and which fact was also explained to the Ld. CIT(A). The Ld. AR submitted that assessee himself had deducted Rs. 2,92,870/- for household expenses therefore sustenance of addition of Rs. 2.00 lacs for household expenses is not justified. 4. The Ld. DR on the other hand submitted that assessee has already got substantial relief and Ld. CIT(A) has sustained the addition for a very limited amount ....