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TMI Blog2021 (8) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... ear that the Tribunal had considered all the evidences and the case law as relied upon by the learned counsel for the assessee and took conscious decision. Therefore, the contention of the assessee would not fall within the ambit of section 254 of the Act. Hence, the miscellaneous application filed by the assessee is hereby dismissed, being devoid of any merit. - MA NO.681/DEL/2017 (Arising out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not considered the order passed in the case of Kavita Verma. The learned counsel for the assessee submitted that the assessee had relied upon the decision of the Tribunal in the case of Kavita Verma for the reason that the Tribunal had in that case considered the affidavit of the various persons and set-aside the issue before the Assessing Officer. Similarly, in the present case also the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided the issue by observing as under:- 5. After considering rival submissions, I do not find any justification to interfere with the orders of the authorities below in making and confirming the addition. Ld. Counsel for assessee relied upon order of ITAT Delhi Bench in the case of Kavita Verma vs. ITO dated 15th March, 2016 in which matter in issue was set aside to the file of AO for decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one stage assessee explained that withdrawals have been made out of the bank account for the purpose of incurring marriage expenses. When amounts were withdrawn for the purpose of marriage, there is no question of redeposit of the same amount in the bank account of the assessee as is contended by Ld. Counsel for assessee. It is therefore a fact that assessee failed to explain source of the cash de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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