9911796707
TMI Blog2024 (5) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... e sale of land registered on 15/10/2010, one more sale deed in respect of the other land was also filed before the A.O. In so far as cash being kept with the assessee, the assessee submitted that since the wife of the assessee was suffered from dementia, for the purpose of medical treatment the cash was kept at home for the purpose of convenience. Further, the bank interest income added by the Assessing Officer is not the bank interest but the maturity of NSC. CIT (A) has not considered the above evidence in the right spirit, thereby restricted the relief to the tune of Rs. 2,00,000/- only and confirmed the rest of the addition. Though the Ld. CIT(A) has quoted the detailed submission made by the assesseeMwithout adjudicating and considerin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious explanations submitted by the Assessee. 2. The income/receipts of wife and daughter of the appellant has wrongly been added to the income of the assessee in spite of submitting relevant documents before The Commissioner of Income Tax (Appeals) 3. Cash received from sale of 2nd property has been properly amounting to Rs. 2,38,000/- declared in ITR and has again been added to the income of the appellant. 4. That Ld. Commissioner of Income Tax (Appeals) has out rightly rejected various contentions of the Appellant without due examination of facts and documents submitted. 5. The Appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced detailed explanation about the source of availability of cash and in support of the same, details of agriculture land held by each one of them and also filed the affidavits from the buyer of the agriculture produces. The assessee has also produced registered sale deed and the detailed explanation about the cash being kept with him and his wife for the purpose of medical reasons since the wife of the assessee was suffering from dementia, but the Ld. CIT(A) arbitrarily rejected the explanation given by the assessee and brushed aside the documentary evidences produced by the Assessee without controverting the same. Thus, sought for deletion of the addition which has been confirmed by the Ld. CIT(A). 5. Per contra, the Ld. Departmental R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ash in hand with the wife and the daughter 3,00,000/- Total 20,45,075/- 7. In support of the above submission, the assessee submitted details of agriculture land held by each one and also affidavit from the buyer of the agriculture produce which are also placed before us at page No. 24 to 30 of the paper book. The assessee has also produced registered sale deed at Page No. 41 to 47 of Paper Book as regard the sale of land of Rs. 2,38,000/- registered on 15/10/2010, one more sale deed in respect of the other land for Rs. 3,35,000/- was also filed before the A.O. which is placed at Page No. 31 to 39 of the paper book. In so far as cash being kept with the assessee, the assessee submitted that since the wife of the assessee was suffered from d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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