2023 (1) TMI 1205

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....st the order passed by the Ld. CIT(A)-5, Ahmedabad on 30.10.2018 for A.Y. 2010-11. 2. The grounds of appeal raised by the assessee are as under: "1. On the facts and in circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the addition of cash deposit to the bank account amounting to Rs. 4,00,000/- u/s. Sec 69(A) of the Income Tax Act, 1961 on accou....

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....on 31.03.2017 which was served upon the assessee. In response of the said notice the assessee filed return of income under Section 148 of the Act declaring total income of Rs. 1,44,000/-. The Assessing Officer made addition of Rs. 10,42,000/- and treated the same as unexplained money under Section 69A of the Act. 4. Being aggrieved by the assessment order the assessee filed appeal before the CIT(....

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.... agricultural income of the mother, father and other relatives of the assessee. The Ld. A.R. submitted that the CIT(A) has accepted the fact that the gift from father, mother was genuine but has rejected, confirm the addition of Rs. 3,00,000/- in case of Rati Lal Parikh, Gauriben Parikh, Jagdish Bhai Valand and Sumatibhai Valand. The Ld. A.R. submitted that the cash receipt from these relatives ar....

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....e emergency situation of additional expenses by the assessee the assessee has obtained cash not only from assessee's father and mother but also the close relative i.e. the maternal uncle, maternal aunt as well as paternal uncle and paternal aunt and the said relation cannot be doubted by the Assessing Officer. The gift offered by this relatives are appears to be genuine and therefore, the CIT(A) w....