Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary
6, 7, 8 & 9/ALLD/2023 Page 63 of 79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee had furnished details of six bank accounts, which itself proves the honesty and sincerity of the assessee