DHARAM SINGH,KAITHAL vs. INCOME TAX OFFICER, KURUKSHETRA
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Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH
Aforesaid appeal by assessee for Assessment Year (AY) 2010- 11 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 13.01.2026 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s. 147 of the Act on 21.12.2017. Having heard rival submissions, the appeal is disposed-off as under.
During assessment proceedings, the assessee was required to explain the source of cash deposit of Rs.7.90 Lacs in his savings account on 18.04.2009. The ass
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