2023 (1) TMI 1205

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....The appeal filed by the assessee is against 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....

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....ing to 2010-11. The first notice under Section 148 of the Act was issued 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 ....

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....For which the assessee has filed gift deed agricultural receipts and proof of 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....

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....he relevant material available on record. It is pertinent to note that to meet the 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 gif....