Case Law Details
Case Name : Rajinder Singh Jain Vs ITO (ITAT Delhi)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Delhi
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Rajinder Singh Jain Vs ITO (ITAT Delhi)
Demonetisation Deposits Partly Sustained: ITAT Delhi Restricts 69A Addition to ₹2 Lakh; 115BBE Held Inapplicable
The Delhi ITAT (SMC), in Rajinder Singh Jain v. ITO (ITA No. 7297/Del/2025, AY 2017-18; order dated 24.12.2025), has partly allowed the Assessee’s appeal, substantially reducing the addition made on account of demonetisation cash deposits and directing
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