In the result, both the appeals of the assessees( ITA No

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.46 /Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)

7 Shri Abdul Hamid & Shri Abdul Hannan ITA Nos.46 & 47/Gau/2019 Assessment Year:2014-15 through the relevant para of the assessment order wherein the assessing officer has examined each any every documents submitted by assessee during scrutiny proceedings, which is reproduced below: “4. The assessee’s case was selected for limited scrutiny on the ground that cash deposits in savings