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Case Law Details

Case Name : Rajesh Madanlal Partani Vs ACIT (ITAT Pune)
Related Assessment Year : 2001-02 & 2002-03
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Rajesh Madanlal Partani Vs ACIT (ITAT Pune)

Addition on account of cash deposits can be made only if the source of the deposits remains unexplained

Addition on account of cash deposits can be made only if the source of the deposits remains unexplained. If, on the other hand, the cash deposits in the bank are from the regular books of account maintained by the assessee, then such transactions cannot be said to be unexplained. The ld. AR has taken the argument that the sai

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