The Tribunal held that the AO had not pointed out any mistake or error in documents so submitted by assessee, except to say that documents and explanation submitted by assessee were not acceptable, it was not justifiable on part of Assessing Officer to make addition under section 69A, read with section 115BBE of the Act. (AY. 2017-18)
Girishkumar Jamnadas Bhalodiya Kishan. v. ITO (2025) 212 ITD 249 (Rajkot) (Trib.)
S. 69A : Unexplained money-Cash deposited in bank-Source explained-Addition is deleted. [S. 115BBE]
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