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Case Law Details

Case Name : Neralakere Marulasiddappa Dayananda Vs ITO (ITAT Bangalore)
Related Assessment Year : 2017-18
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Neralakere Marulasiddappa Dayananda Vs ITO (ITAT Bangalore)

ITAT Bangalore Held that not every deposit during the demonetization period would fall under category of unaccounted cash. However the burden is on the assessee to establish the genuineness of the deposit in order to fall outside the scope of unaccounted cash. Matter remanded for re-verification.

Facts- The assessee vide the present appeal has mainly contested addition of cash deposited during demonetization perio

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