₹94.89 Lakh U/s 69A Addition Remanded Due to Medical Emergency

Sameer Chandrakant Dugane Vs Assessment Unit (ITAT Pune) Medical Emergency Gets Fresh Look: Pune ITAT Sets Aside ₹94.89 Lakh 69A Addition for De Novo Examination Pune ITAT, Bench ‘B’, in Sameer Chandrakant Dugane Vs Assessment Unit (ITA No.815/PUN/2025; AY 2022-23; order dated 18-12-2025), set aside the addition of ₹94.89 lakh made u/s 69A and remanded the matter to the Assessing Officer for fresh adjudication. The assessee, an individual director, faced addition comprising cash deposits of ₹41.86 lakh and bank transfers of ₹53.03 lakh. The explanation was that, due to a serious me...