Held that the assessee failed to explain the source of investment hence the addition was confirmed. Delay in filing the appeal was condoned as neither assessment order nor demand notice was served upon assess at correct address.(AY.2009-10)
Parminder Kaur v. ITO (2021)91 ITR 216 (Amritsar)(Trib.)
S. 69 : Unexplained investments-Failure to explain the source of investment-Addition is confirmed-Delay in filing of appeal is condoned. [S. 254(1)]