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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)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Hyderabad
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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...



