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ITAT Ahmedabad Remands Section 69A Additions for Fresh Adjudication
Case Law Details
- Case Name
- Ratansinh Solanki Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Ahmedabad
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Ratansinh Solanki Vs ITO (ITAT Ahmedabad)
ITAT Ahmedabad sets aside additions made under Section 69A; Directs fresh adjudication after admitting additional evidence under Rule 46A
Assessee engaged in a small-scale milk & buttermilk business, appealed against the additions made by AO u/s 69A & 115BBE. The case was triggered by cash deposits of Rs. 56.33 lakhs & Rs. 1.63 crores in two bank accounts, with no return of income filed initially. Based on cash deposits reported via the NMS/INSIGHT portal, reassessment was initiated u/s147. AO treated cash deposits as u...
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