https://www.taxtmi.com/highlights?id=58306 Addition u/s 69A - unexplained cash deposit - CIT(A) when recorded that without borrowing or having opening cash balance, there is no way the cash deposits for the respective years can be explained through salary and by the assessee, missed the aspect of the assessee holding sufficient opening balance for the respective years. With this view of the matter we find it difficult to sustain the impugned orders. - AT en-us Wed, 09 Jun 2021 16:12:17 +0530 Wed, 09 Jun 2021 16:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58306 Addition u/s 69A - unexplained cash deposit - CIT(A) when recorded that without borrowing or having opening cash balance, there is no way the cash deposits for the respective years can be explained through salary and by the assessee, missed the aspect of the assessee holding sufficient opening balance for the respective years. With this view of the matter we find it difficult to sustain the impugned orders. - AT Highlights Income Tax Wed, 09 Jun 2021 16:12:17 +0530 https://www.taxtmi.com/highlights?id=58306