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        Case ID :
        Income Tax

        Unexplained money u/s 69A r.w.s. 115BBE - Cash seized in search...

        Income Tax Tribunal Deletes Additions After Cash Reconciliation Proves Seized Money Legitimate Despite Recording Delay.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Unexplained money u/s 69A r.w.s. 115BBE - Cash seized in search - The assessee provided a cash reconciliation statement, demonstrating that the cash balance remained consistent after the inter-branch transfer. The statement showed that the cash was transferred from the Kolkata branch to the Gurgaon branch, with corresponding entries in the cash books of both branches. Additionally, the cash transferred was recorded in the books with a slight delay, but the company as a whole maintained sufficient cash balance to explain the seized amount. - ITAT deleted the additions.
                                Note: It is a system-generated summary and is for quick reference only.
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                                  ActsIncome Tax
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