Provision of section 115BBE doesn’t apply as source of cash deposit explained

Mohamed Thajudeen Abuthahir Vs ITO (ITAT Chennai)

ITAT Chennai held that provisions of section 115BBE not invocable in case of addition u/s. 69A towards unexplained money as assessee is having only one source of income from business and claims that source for cash deposits is out of sales of the year.

Facts- The appellant is engaged in the business of retail trading of readymade garments. During the course of assessment proceedings, AO noticed that assessee has made cash d

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