https://www.taxtmi.com/caselaws?id=428075 The Tribunal allowed the appeal of the assessee, directing the AO to delete the addition under section 68 of the Income Tax Act. The decision emphasized the unique circumstances of the case, where the assessee, a small tea and pakoda seller, lacked understanding of tax laws. Due to the impossibility of obtaining confirmation from a deceased family friend regarding the cash deposits, the Tribunal set aside the Ld. CIT(A)'s order, highlighting the importance of a sympathetic view based on individual circumstances and practical challenges faced by taxpayers with limited tax knowledge. en-us Fri, 26 Aug 2022 00:00:00 +0530 Fri, 23 Sep 2022 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428075 The Tribunal allowed the appeal of the assessee, directing the AO to delete the addition under section 68 of the Income Tax Act. The decision emphasized the unique circumstances of the case, where the assessee, a small tea and pakoda seller, lacked understanding of tax laws. Due to the impossibility of obtaining confirmation from a deceased family friend regarding the cash deposits, the Tribunal set aside the Ld. CIT(A)'s order, highlighting the importance of a sympathetic view based on individual circumstances and practical challenges faced by taxpayers with limited tax knowledge. Case-Laws Income Tax Fri, 26 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428075