Pushpadevi Shivlal Rathi v. ITO (2025) 233 TTJ 12 / 245 DTR 16 (SMC) (Pune) (Trib)

S. 69A : Unexplained money-Income Declaration Scheme, 2016-quoted wrong PAN No.-issue is restored to the AO for necessary verification. [Income Declaration Scheme, 2016]

Held that the assessee  has  filed a declaration under the Income Declaration Scheme, 2016 and inadvertently paid the tax partly quoting the old PAN and partly the new PAN, she is eligible to the benefit of IDS; issue is restored to the AO for necessary verification and delete addition under s. 69A. (AY. 2017-18)

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