LATE SRI ZIA USMANI THROUGH L/H AND WIFE SMT. MEHVISH USMANI,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), ALLAHABAD
In the result, the appeal of the assessee is allowed
ITA 143/ALLD/2019[2008-09]Status: DisposedITAT Allahabad12 Apr 2021AY 2008-09
Bench: Shri Vijay Pal Rao
Section 142(2)Section 271(1)(c)Section 274
TDS. Thus the Assessing Officer accepted the contract receipt as well as gross receipt from garment business of Rs.12,13,244/- and Rs.8,35,480/- respectively. After considering the source of deposit to the extent of contract receipt and garment business the Assessing Officer made an addition of Rs.7,93,036/- on account of unexplained deposits in the bank account
