Bench: Shri Manomohan Das & Shri Rakesh Mishra
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