SUBHASH CHAND CHORARIA,GUWAHATI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, GUWAHATI
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 63/GTY/2024[2017-18]Status: DisposedITAT Guwahati16 Oct 2025AY 2017-18
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 115BSection 143(2)Section 143(3)Section 250Section 69A
house property and other sources. The case was selected for limited scrutiny through Computer Aided Scrutiny Selection (CASS), with the primary issue being the unexplained cash deposit of ₹37,00,000/- during the demonetization period. The Assessing Officer
(hereinafter referred to as Ld. 'AO') observed that while the assessee received his rental income through banking channels, he had deposited
