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Case Law Details

Case Name : Ramchandra Singh Rana Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 24/12/2025
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Ramchandra Singh Rana Vs ITO (ITAT Ahmedabad)

Demonetisation Cash Deposit of ₹10 Lakh Held Unexplained: ITAT Ahmedabad Upholds Addition u/s 69A Where ‘Past Withdrawals’ Story Fails

The Ahmedabad SMC Bench of the ITAT dismissed the assessee’s appeal and sustained addition of ₹10 lakh u/s 69A for AY 2017-18 in the case of Ramchandra Singh Rana vs. ITO, Ward-3, Gandhinagar (ITA No.1330/Ahd/2025, order dated 24-12-2025).

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CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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