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Demonetisation Cash Deposit Fails ‘Old Withdrawal’ Explanation
Case Law Details
- Case Name
- Ramchandra Singh Rana Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 24/12/2025
- Courts
- All ITAT, ITAT Ahmedabad
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Ramchandra Singh Rana Vs ITO (ITAT Ahmedabad)
Demonetisation Cash Deposit of ₹10 Lakh Held Unexplained: ITAT Ahmedabad Upholds Addition u/s 69A Where ‘Past Withdrawals’ Story Fails
The Ahmedabad SMC Bench of the ITAT dismissed the assessee’s appeal and sustained addition of ₹10 lakh u/s 69A for AY 2017-18 in the case of Ramchandra Singh Rana vs. ITO, Ward-3, Gandhinagar (ITA No.1330/Ahd/2025, order dated 24-12-2025).
The assessee had deposited ₹10 lakh in cash during the demonetisation period (November 2016) and claimed that the source was past cash withdrawals made in December 201...
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