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Charan Singh VPO Fazilpur District, Sonipat, Haryana Vs. ITO Ward 1 Sonipat
September, 30th 2021

This appeal filed by the assessee is directed against the order dated 27.01.2020 of the Commissioner of Income Tax (Appeals)-Rohtak relating to Assessment Year 2011-12.

The relevant facts as culled from the material on records are as under :

Assessee is an individual. AO has noted that on the basis of information available with the Department, it was noticed that 2 assessee has deposited cash aggregating to Rs.15,90,000/- during the F.Y. 2010-11 relevant to A.Y. 2011-12 in his bank account. The AO was thus of prima facie view that the deposits were from assessee’s undisclosed sources. AO therefore issued notice u/s 148 of the Act on 28.03.2018 which was duly served upon the assessee asking the assessee to file the return of income. AO has noted that notice u/s 142(1) of the Act was issued to the assessee from time to time but there was no appearance from the assessee’s side nor any explanation was provided about the source of cash deposits. AO therefore treated the aggregate cash deposits of Rs.15,90,000/- in his account with Punjab National Bank as unexplained and treated it as income from undisclosed source. Thus in the assessment order framed u/s 144 r.w.s 147 of the Act on 13.12.2018 AO determined the total taxable income of the assessee at Rs.15,90,000/-. Aggrieved by the order of AO, assessee carried the matter before the CIT(A), who vide order dated 27.01.2020 in Appeal No.472/2018-19 granted partial relief to the assessee. Aggrieved by the order of CIT(A), assessee is now in appeal and has raised the following grounds:

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