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ITAT Deletes ₹18.47 Lakh Demonetization Cash Addition, Citing Double Taxation
Case Law Details
- Case Name
- SK. Rezzak Vs ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-2018
- Courts
- All ITAT, ITAT Kolkata
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SK. Rezzak Vs ITO (ITAT Kolkata)
ITAT Kolkata Deletes Double Addition Made under Section 69A on Cash Deposits During Demonetization; Wrong Invocation of Section 69A: ITAT Kolkata Rules Cash Deposits Were from Accounted Sales; ITAT Kolkata Condones 25-Day Delay and Allows Appeal Against Unjust Section 69A Addition; ITAT Kolkata: Cash Sales Deposited in Bank Cannot Be Taxed Again under Section 69A; ITAT Kolkata Holds Section 69A Inapplicable to Recorded Cash Sales; ITAT Kolkata Quashes CIT(A)’s Enhanced Addition of ₹18.47 Lakh for Double Taxation; Tribunal Cautions Against M...
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