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TMI Blog2019 (11) TMI 1787X X X X Extracts X X X X X X X X Extracts X X X X ..... e - CIT(A) observed that father of the assessee has given the amount to the assessee out of sale proceeds of agricultural land - DR contended that the assessee has agreed to surrender this amount and to pay tax - HELD THAT:- As found from record that before the ld. CIT(A) the assessee has filed the detailed submissions which has been duly incorporated by the ld. CIT(A) in his order which clearly s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pal, ACIT(OSD)-DR. ORDER PER RAMESH C. SHARMA, AM This is an appeal filed by the assessee against the order of the ld. CIT(A), Ajmer dated 23-05-2018 for the Assessment Year 2010-11, in the matter of order passed u/s 143(3)/147 of the I.T. Act, 1961. 2.1 The only grievance of the assessee is regarding addition of Rs. 10.00 lacs made by the AO which was deposited by him in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.4 I have considered the rival contentions and gone through the orders of the lower authorities and found from record that before the ld. CIT(A) the assessee has filed the detailed submissions which has been duly incorporated by the ld. CIT(A) in his order which clearly states that the amount was given to the assessee by his father out of the sale proceeds of ornaments, past savings and agricu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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