Cash Deposit from unknown sources during Demonetization – ITAT upheld Addition

Sneha Nerli Vs ITO (ITAT Bangalore) We are of the opinion that assessee has to prove with evidences that sufficient cash was available to deposit to her bank account. In the present case, assessee claimed that she has been working in Dubai and that the cash deposit in India were on account of amounts earned in Dubai and brought to India. Assessee filed salary certificate for the period of 2013-14. The salary credited into bank account is also witnessed. Subsequently, for the period 2017 to 2020 the assessee has not been able to produce any salary certificates or proof of credits during the yea...