Smt Gloria Eugenia Rynjah Banerji Vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Smt Gloria Eugenia Rynjah Banerji, a retired IAS and Allied Services Officer and senior citizen, filed her return of income for AY 2007-08 declaring a total income of Rs. 4,11,408/-. The case was selected for scrutiny based on information about cash deposits made by the assessee during July to September 2006, totaling Rs. 20,02,801/-. The assessee explained that these deposits were the proceeds from the sale of agricultural land bequeathed to her by her mother, sold by her uncle Mr. KF Rangad. Additional evidence, including wills and confirmations from Mr. KF Rangad, were submitted to support her claim.…

Legal Issues

• 1. Whether the addition made by the Assessing Officer in the sum of Rs. 20,02,801/- on account of cash deposit made u/s 68 of the Income-tax Act, 1961 was justified.

Judgment Outcome

Decided in favour of Assessee.

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