Addition of entire bank receipts without verification was unjustified: ITAT Raipur

Harish Pandey Vs ACIT (ITAT Raipur)

In the case of Harish Pandey Vs Assistant Commissioner of Income Tax (ACIT), the Income Tax Appellate Tribunal (ITAT) Raipur addressed the assessment of unexplained income under Section 69A of the Income Tax Act, 1961. The case arose from the assessment year 2018-19, where the Assessing Officer (AO) reopened the assessment under Sections 147, 144, and 144B based on transactions in the assessee’s bank account. The AO deemed the receipts, including cash withdrawa

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