Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2017-18 Sh. Abhinav Rastogi, Vs. Income Tax Officer, Tcp Market Joshimath, Ward-1(4)(4), Chamoli, Srinagar, Uttarakhand Uttarakhand Pan :Ccrpr7932M (Appellant) (Respondent) Assessee By Sh. Neeraj Mangla, Ca Department By Sh. A.S. Rana, Sr. Dr

68,200/- followed by deposits of Rs.26,53,400/- but also the learned lower authorities have not doubted his regular business turnover of Rs.42,19,878/- in para 8.1 extracted hereinabove. That being the clinching case, the only inference which would arise in the given facts is that the assessee had re- deposited his cash withdrawals of Rs.26