No Addition under Section 69A when Income Source adequately Explained

Ram Kishan Vs ITO (ITAT Delhi)

In the recent case of Ram Kishan Vs ITO, the Income Tax Appellate Tribunal (ITAT) of Delhi provided a significant judgement related to Section 69A of the Income Tax Act. The case revolves around the proper explanation of the income source during the assessment process, ultimately impacting the additions made under Section 69A. This article provides a comprehensive analysis of the case and the order passed by ITAT Delhi.

The appellant, Ram Kishan, filed against the order of the Commission

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