Tribunal held that as per Instruction No. 3/2017, dated 21-2-2017, housewife having no business income would not be questioned if bank deposits made by her during demonetization were found to be less than Rs. 2.50 lakhs. Addition was deleted. (AY. 2017-18)
Uma Agrawal (Smt.) v. ITO (2021) 189 ITD 659 / 212 TTJ 427/ 203 DTR 404 (Agra)(Trib.)
S. 69A : Unexplained money-Demonetization-Exempt limit of income-tax-Housewife-Bank deposits were made was less than 2.50 lakhs-No addition can be made.