{"id":63298,"date":"2026-07-31T16:33:59","date_gmt":"2026-07-31T11:03:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gowri-shankar-gupta-v-ito-2025-127-itr-595-hyd-trib-2\/"},"modified":"2026-07-31T16:33:59","modified_gmt":"2026-07-31T11:03:59","slug":"gowri-shankar-gupta-v-ito-2025-127-itr-595-hyd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gowri-shankar-gupta-v-ito-2025-127-itr-595-hyd-trib-2\/","title":{"rendered":"Gowri Shankar Gupta v. ITO (2025) 127 ITR 595 (Hyd.)(Trib.)"},"content":{"rendered":"<p>The assessee claimed that the cash deposited during demonetisation represented opening cash-in-hand as per a balance sheet prepared by him. The Tribunal held that the assessee had disclosed only \u20b91.06 lakh as cash-in-hand in Schedule AL of the return and could not subsequently rely on an unfiled balance sheet showing \u20b936.66 lakh. Since the balance sheet had no evidentiary value, the addition under section 69A was rightly sustained. <strong>(AY. 2017-18).<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A: Unexplained money-Cash deposits during demonetisation-Cash balance contrary to Schedule AL-Addition upheld.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63298","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gsW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=63298"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63298\/revisions"}],"predecessor-version":[{"id":63299,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63298\/revisions\/63299"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}