Smt. Shobha Sharma Versus Income Tax Officer - Income Tax - ITAT CHANDIGARH - Tri - Cash deposit in bank account - Held that - The assessee failed to produce the books of account nor give any explanation vis-a-vis the source of cash deposits in the bank account. In the absence of any explanation or any evidence being produced by the assessee, The onus cast upon the assessee was not discharged - The assessee failed to give the list of such persons who had advanced the said cash to the assessee - ................................... Income Tax - Case Laws
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