https://www.taxtmi.com/caselaws?id=371207 The Tribunal allowed the appellant's appeal, holding that the addition made under section 68 for cash deposits in the bank account was not valid as the appellant did not maintain any books of account. The Tribunal ruled that section 69 should have been invoked instead of section 68 by the Assessing Officer. Consequently, the addition under section 68 was deleted, and the appeal was allowed in favor of the appellant. en-us Tue, 27 Nov 2018 00:00:00 +0530 Fri, 30 Nov 2018 07:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371207 The Tribunal allowed the appellant's appeal, holding that the addition made under section 68 for cash deposits in the bank account was not valid as the appellant did not maintain any books of account. The Tribunal ruled that section 69 should have been invoked instead of section 68 by the Assessing Officer. Consequently, the addition under section 68 was deleted, and the appeal was allowed in favor of the appellant. Case-Laws Income Tax Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371207