Section 69A Cash Deposit Dispute Reopened Due to Missing Agriculture Evidence

Ganga Sagar Vs DDIT/ADIT (ITAT Lucknow)

69A Dispute Reopened- Agriculture Claim Needs Cultivation Evidence: CIT(A) Order Partly Remanded

Assessee challenged the sustenance of Rs.1,20,000/- added by AO u/s 69A towards alleged unexplained cash deposit. AO had earlier completed reassessment u/s 147 r.w.s. 144C(3) making additions of Rs.5,68,000/- & Rs.1,20,000/-.

CIT(A) deleted the larger addition but upheld Rs.1,20,000/- on the ground that Assessee produced only Khatauni showing ownership & did not furnish Khasr

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