Shanti Prime Publication Pvt. Ltd.
Sec. 147 of Income Tax Act, 1961— Reassessment — In the assessment order passed for A.Y. 2012-13 u/s 147 r.w. 143(3), the income declared by the assessee has been accepted and no addition on account of undisclosed source u/s 69A has been made, thus, following the principle of consistency, the addition of the entire cash deposits in the assessee’s Bank account is uncalled for and only the peak cash deposits be considered as income of the Assessee. - EJAZ AKHTAR V/s ITO -  28 ITCD Online 018 (ITAT-DELHI)