Parveen Kumar v. CIT (2019) 415 ITR 241 (P&H) (HC)

S. 143(3) : Assessment-Income from undisclosed sources-Cash deposits not explained–Addition is held to be justified. [S. 69]

Dismissing the appeal the court held that the assessee has not explained the cash deposited in the bank accounts hence the addition is held to be justified. (AY. 2011-12)