S. 69A : Unexplained money-Delay of 89 days in filing of appeal-condoned-Unexplained investments-Not filed the return-Disputed sale consideration-Addition made on wrong assumption of facts-Addition is deleted-Income not exceeding the maximum amount-Provision of section. 249(4) cannot be invoked. [S.115BBE, 147 148, 154]
Prameela Parameshwar Shettigar (Smt.) v. ITO (2024) 115 ITR 6 (SN)(Bang) (Trib)