Held, that the Department had not brought on record any evidence to establish that the affidavits were not true. The addition is not justified.(AY.2010-11)
Kuldeep Kumar v. ITO (2023)107 ITR 241 / 226 TTJ 341 (Jodhpur) (Trib)
S. 147 : Reassessment-Cash credits-Undisclosed income-Source of cash deposits explained-Addition not sustainable-Reassessment invalid.[S. 68, 148]