TOSHEVI KEDITSU SEMA,KOHIMA vs. INCOME TAX OFFICER, WARD-2, DIMAPUR, DIMAPUR
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 241/GTY/2025[2014-15]Status: DisposedITAT Guwahati11 Dec 2025AY 2014-15
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 10(26)Section 133(6)Section 142(1)Section 144Section 147Section 149Section 250Section 69A
69A, as the assessee did not provide any explanation or the necessary documentary evidence for the source of deposits, the AO treated the cash deposits of ₹21,72,720/- in her bank account with the Bank (ICIC) during the financial year 2013-14, investment of ₹15,00,000/- in mutual funds and the interest income of ₹38,396/- aggregating