No addition for cash deposit During Demonetisation out of Receipts Shown on Presumptive Basis

Hardeep Kaur Vs ITO (ITAT Lucknow) No Addition of Cash Deposit During Demonetisation Period under section 69A If Cash Deposit Is Part of Receipts Shown on Presumptive Basis and When the Part of Cash Deposit in Pre Demonetisation-Period Was Accepted. The nature of business run by the assessee is transport business and agricultural income and in both businesses, there is a pre dominant role of cash. Moreover, I find that the assessee’s husband is also old income tax payee like the assessee which fact is verifiable from pages 47 to 49 of the paper book where the copies of returns of income of h...