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Pre-Demonetisation Withdrawals Can Explain Post-Ban Cash Deposits
Case Law Details
- Case Name
- Nikhil Bector Vs DCIT (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Chandigarh
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Nikhil Bector Vs DCIT (ITAT Chandigarh)
Human Probability Can’t Trump Facts: Cash Withdrawals for Marriage + Demonetisation = Explained Deposit: Chandigarh ITAT Deletes ₹25.52 Lakh u/s 69A
Chandigarh ITAT ‘B’ Bench in Nikhil Bector vs DCIT, Circle-1, Ludhiana (ITA No.762/Chd/2025, AY 2017-18, order dated 24-12-2025) allowed the assessee’s appeal and deleted the addition of ₹25,52,000 u/s 69A, holding that cash deposits during demonetisation stood fully explained out of prior disclosed bank withdrawals made for a family marriage.
Assessee’s case was select...
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