SHRI GHANSHYAM JAISWAL,,AZAMGARH vs. DY. C.I.T., CIRCLE - 1, GORAKHPUR

In the result, the appeals of the assessee in ITA No

Bench: Ramit Kochar

193/- of his bank account maintained. But he was not able to produce any evidence for the same. Therefore, the AO observed that availability of opening cash balance remained unverified, which has been created by the assessee as an afterthought just to prove the seizure of Rs.9.00 lacs which was claimed by him as his own money from time

SHRI GHANSHYAM JAISWAL,AZAMGARH vs. DY.CIT, CIRCLE - 1,, GORAKHPUR

In the result, the appeals of the assessee in ITA No