Section 147 Assessment Reopened: Unexplained Cash Deposits Confirmed as Assessee's; Claim of Non-Ownership Rejected.

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....Reopening of assessment u/s 147 - Unexplained cash deposits - in the order-sheet, the assessee’s representative has accepted that the bank accounts wherein cash deposited, which are nothing but belongs to the assessee only. Therefore, the contention of the assessee that the bank account are not belongs to him is not proved with proper evidence. - Additions confirmed - AT....