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Section 69A Addition Deleted as Cash Deposits Explained by Withdrawals & Co-owner’s Advance: ITAT Delhi
Case Law Details
- Case Name
- Dinesh Kumar Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Delhi
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Dinesh Kumar Vs ITO (ITAT Delhi)
Section 69A Addition Deleted as Cash Deposits Explained by Verified Withdrawals and Co-owner’s Advance: ITAT Delhi
The appeal was filed by the assessee against the order of the Commissioner of Income Tax (Appeals) for AY 2011-12, challenging the confirmation of an addition of ₹48,00,000 under Section 69A of the Income-tax Act. The Tribunal first considered the 237-day delay in filing the appeal. Referring to the Supreme Court’s orders extending limitation during the COVID-19 pandemic, it held that the appeal was within the extended limita...
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