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₹94.89 Lakh U/s 69A Addition Remanded Due to Medical Emergency
Case Law Details
- Case Name
- Sameer Chandrakant Dugane Vs Assessment Unit (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
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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...

