2023 (8) TMI 1644

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.... Garg, Sr. DR. ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: The present appeal has been filed by the assessee against the order National Faceless Appeal Centre (NFAC), Delhi dated 15.06.2022 passed by the AO u/s 143(3) of the Income Tax Act, 1961. 2. The Assessee Sh. Sheo chand Yadav, a retired Defence Service Official and Mrs. Manju Yadav spouse of Mr. S.C Yadav is a retired teach....

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....s during the period of demonetization. The ld. CIT (A) confirmed the addition made by the Assessing Officer. 3. Aggrieved, the assessee filed appeal before us. 4. Heard the arguments of both the parties and perused the material available on record. 5. Sheo Chand Yadav has a joint bank Account in Corporation Bank with his Spouse Smt. Manju Yadav. Cash received from hawkers was credited in ....

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.... books of accounts out of the sale made before demonetization period. 6. We find that the total amount deposited was Rs. 20,94,855/- and the month-wise details are as follows: 9th November to 30th November 2016 Rs. 11,70,470 CCSDL/01/100003 1st December to 31st December 2016 Rs. 7,04,540 CCSDL/01/100003 Total cash deposited Rs. 18,75,010   Add: Cash belon....