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ITAT Allows Additional Evidence in ₹1.11 Cr Cash Deposit Case of Widow

Case Law Details

Case Name
Smt. Padmalatha Vojjala Vs ITO (ITAT Hyderabad)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2019-20
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Smt. Padmalatha Vojjala Vs ITO (ITAT Hyderabad) Unexplained cash deposits of widow remanded: ITAT admits additional evidence on sale of inherited assets Hyderabad  ITAT, in  set aside the orders of the lower authorities and remanded the matter to the Assessing Officer for fresh adjudication, after admitting additional evidence under Rule 29 of the ITAT Rules. The Assessee, a widow, had deposited cash of ₹1.11 crore in her bank account but had not filed a return u/s 139. The case was reopened u/s 147, and the AO treated the cash deposits as unexplained money u/s 69A, rejecting the explanati...
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