TaxTMI 
TaxTMI 
2023 (2) TMI 1407
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....assessee arises out of the order dated 15-12-2021 passed by the CIT (A) in National Faceless Appeal Centre, Delhi in relation to the assessment year 2017-18. 2. The appeal is time barred by 94 days. The assessee has filed a condonation petition explaining the reasons. I am satisfied with the reasons so stated. The delay is, therefore, condoned and the appeal is admitted for disposal on merits. 3....
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....sideration was Rs. 19.00 lakh. It was stated that the cash was kept with his brother for purchase of another property in the nearby vicinity, but the transaction of new purchase could not materialize. The AO called upon the assessee to furnish details of his monthly expenses which was duly furnished along with source thereof. The AO refused to accept the source of cash deposit of Rs. 17.....
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....ations previously and both of them decided to purchase a new agricultural land in their joint name. Unfortunately, the brother passed away in the month of June, 2016 and his sister in law handed over his share of cash in the months of August and September, 2016, which was deposited in the bank account during November, 2016. The fact that the assessee along with his brother sold agricultural land f....