2022 (11) TMI 653

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erred to as 'the Act') by ITO, Ward-61(2), Kolkata dated 16.12.2019. 2. Shri K. M. Roy, Ld. AR appeared for the assessee and Shri P. P. Barman, Sr. DR appeared on behalf of the revenue. 3. The assessee has raised the following revised grounds of appeal: "1. That the addition of Rs.155,000 towards cash deposited in bank account during demonetization period as undisclosed income is unsustainable and incorrect as the assessee has regularly earned salary substantially to cover cash deposit. 2. That the assessment order passed on the scrutiny of original return subsequently revised is non-est and unsustainable in the eyes of the law since the original return was substituted by the revised return for the purpose of assessm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Furthermore, no Form 16 reflecting the salary has been produced by the appellant in support of his claim of receipt of salary from which the cash deposit was done. Neither has any copy of contract been furnished by the appellant to show that he was in a contractual agreement in which case also documentation regarding deduction or non-deduction of tax would have existed. The appellant also failed to furnish copies of bank statements in support of his claim that he was depositing the salary in cash in the bank. A more statement by the appellant with no supporting documents being filed till date does not provide any support to his claim that this was salary received by him from which he deposited the sum of Rs. 1,55,000/- in the bank during ....