https://www.taxtmi.com/caselaws?id=772788 Tribunal partially allowed the appeal involving cash deposits during demonetization. The Rs. 28,80,000 addition was reduced to Rs. 3,88,000, reflecting insufficient evidence of cash source. The Tribunal rejected retrospective application of section 115BBE, limiting its scope to transactions after 01.04.2017. Despite 48-day delay in filing, the appeal was heard on merits, emphasizing procedural fairness and substantial justice. en-us Wed, 11 Jun 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772788 Tribunal partially allowed the appeal involving cash deposits during demonetization. The Rs. 28,80,000 addition was reduced to Rs. 3,88,000, reflecting insufficient evidence of cash source. The Tribunal rejected retrospective application of section 115BBE, limiting its scope to transactions after 01.04.2017. Despite 48-day delay in filing, the appeal was heard on merits, emphasizing procedural fairness and substantial justice. Case-Laws Income Tax Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772788