SHRI ABHIJIT RABHA,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-BONGAIGAON, BONGAIGAON
In the result, both the appeals filed by the assessee are allowed for statistical purposes
ITA 162/GTY/2019[2014-15]Status: DisposedITAT Guwahati03 Jul 2023AY 2014-15
Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
Section 133(6)Section 143Section 150Section 150(2)Section 250
46,000/- Rs. 19,49,500/-
However, despite the fact that the Appellant had deposited an aggregate cash amounting to Rs. 1,36,65,000/- in his bank accounts
(as can be seen from the table above) and that he only earned a net agricultural income (whether explained or otherwise, though presuming