Anuradha Pandey v. ITO (2022) 197 ITD 168 (SMC) (Varanasi) (Trib.)

S. 69 : Unexplained investments-Investment in purchase of house-Addition restricted to Rs. 1,81,700 only. [S. 144, 147, 148]

Held that considering the explanation given by the assessee, addition is directed to be restricted to Rs. 1,81, 700 only. (AY. 2012-13)