Excel Sheet Alone Not Sufficient Proof: ITAT Ahmedabad Deletes Cash Payment Addition

Chandra Khilwani Vs ITO (ITAT Ahmedabad) In Chandra Khilwani Vs ITO (ITAT Ahmedabad), the assessee appealed against the order dated 24-09-2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, arising from reassessment proceedings under Sections 147 read with 144B of the Income Tax Act, 1961 for Assessment Year 2019-20. The assessee, a retired school teacher, had not filed a return of income for A.Y. 2019-20 as her income was below the taxable limit. During a survey under Section 133A conducted on 30-05-2019 at the premises of a builder group, a loose ...