Delay in filing of the appeal is condoned. Tribunal directed the Assessing Officer to delete the addition in respect of cash deposited during Demonetisation period. (AY. 2017-18)
Manju Baheti v. Assessing Officer (2023) 102 ITR 369(SMC) (Kol)(Trib)
S. 69A : Unexplained money-Delay condoned-Covid period-Demonetisation-Ad hoc addition is deleted. [S. 253]