Where assessee was not maintaining any books of account and even assuming that passbook could not be treated as part of Books of Accounts, admittedly, source of income in case of assessee had not been proved; inasmuch as, assessee had failed to prove identity/creditworthiness/genuineness of creditors, who had given cash loan as claimed by them, therefore, impugned addition was justified – Rajmeet Sing v. Income Tax Officer, Ward-2(3) – [2024] 160 taxmann.com 83 (Jharkhand)
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