#Section 69A
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1,515 articlesIncome Tax
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AO Can’t Cry ‘SBN Violation’ to Tax Genuine Sales – Demonetisation or Not – Once Sales Are in the Books, You Can’t Tax the Cash Twice
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ITAT Chennai deletes demonetisation cash deposit addition – Once books are accepted, cash sales cannot be treated as unexplained money u/s 69A
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ITAT Chennai restricts addition on cash deposits – Treats assessee as commission agent, estimates income at 4% instead of taxing entire deposits
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AO Accepted Agri Income in Next Year but Denied in Earlier Year Without Logic – ITAT Deletes Addition as CIT(A) Adopted “Whims & Fancies”!
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No revision of Voluntarily filed returns was possible through additional evidence under rule 29 of ITAT Rules
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Cash found during search verifiable from audited books cannot be added u/s. 69A as unexplained money
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Reassessment Set Aside for Fresh Hearing – Assessee Can Challenge Validity of Notice u/s 148 in Subsequent Proceedings: ITAT Hyderabad
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Protective additions without substantive foundation quashed – ITAT Visakhapatnam invalidates reopening based on suspicion
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Reassessment notice u/s. 148 beyond specified limit is time barred
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Faceless AO Ignored Evidence of Family Funding – Tribunal Restores Justice for Homemaker
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Additions u/s 2(22)(e) & 68 Deleted – Payments Held Against Salary & Refund from Broker
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ITAT Mumbai remands ₹3 crore addition case – directs AO to verify FDs, cash & flat investment afresh
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Once Books Accepted, Cash Deposits Can’t Be Doubted: ITAT Jabalpur
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