Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
133B of the IT Act, from the Oriental Bank of Commerce, Rourkela and addition on the basis of this information amounting to Rs.2,20,309.00 is illegal, violative of rules of natural justice and is liable to be deleted. 3. For that the addition of Rs.90,20,461.00 by rejecting the Assessee's explanation and making the addition as income