Karishma Sharma (Ms.) v. ITO(IT) (2022) 98 ITR 65 (SN)(Bang) (Trib)

S. 69A : Unexplained money-Cash deposit in bank-Demonetisation period-Sale of flat-Addition was deleted.

Cash deposited from the sale proceeds of cash. Delay in depositing the cash was  the assessee was out of India. Addition was deleted. (AY. 2017-18)