Abrar Fakirmohmmad Shaikh v. ITO (IT) (2023)108 ITR 127 /226 TTJ 721(Pune) (Trib)

S. 69A : Unexplained money-Cash deposits from withdrawals-Addition is deleted. [S.92CA, 144C]

The assessee  furnished  explanation in support of  fixed deposits  Material on record clearly indicating money withdrawn from brother’s bank account and affidavit from brother affirming  his statement. Addition is deleted. (AY.2014-15)