Section 69 Addition Deleted as Property Investment Was Made in Earlier Year

ACIT Vs Biharibhai Gokalbhai Patel (ITAT Ahmedabad) ITAT Deletes Section 69 Addition Because Registration Year Is Not Year of Investment; Revenue Appeal Rejected Because Documentary Evidence Explained Investments and Deposits; Section 69 Addition Cannot Survive When Actual Investment Belongs to Earlier Assessment Year; ITAT Upholds Deletion of Unexplained Investment Addition Due to Verified Bank Records. The Revenue appealed against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] dated 28.11.2025 for Assessment Year (A.Y.) 2016-17, challenging the deletion of additions aggregati...