In the result, the appeal of revenue is dismissed
Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]
77 years before the introduction of above cash of Rs.6,20,000/-. Similarly, the house property was sold in 2001 and the payment for the same was received by draft and cheque in January/February 2001. This receipt was also about three and half years prior to the cash introduction of Rs. 6, 20, 000/- in the assessee firm. From this