Rotluanga Stephen v. ITO (2024) 115 ITR 15 (SN) / [2025] 170 taxmann.com 241 (Gauhati)(Trib)

S.271AAC : Penalty in respect of certain income-Unexplained cash deposit-Addition deleted-Levy of penalty is deleted. [S.69A]

Addition was deleted, hence the penalty will not survive.  (AY. 2017-18)

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