No Section 69A Cash Deposit Addition Without Proper Inquiry & Evidence: ITAT Mumbai

Geeta Pravin Vepari Vs ITO (ITAT Mumbai) In this case, the assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT), Mumbai, challenging the order of the Commissioner of Income Tax (Appeals) [CIT(A)] dated 10.10.2025 for Assessment Year 2017–18. The dispute concerned an addition of ₹10.50 lakh (out of ₹12.50 lakh) made by the Assessing Officer (AO) under Section 69A of the Income-tax Act, 1961, treating cash deposits during the demonetisation period as unexplained money. The assessee, an 82-year-old retired medical practitioner, had deposited cash into her bank account du...