https://www.taxtmi.com/caselaws?id=774686 ITAT Bangalore addressed double addition regarding property purchase based on two annual information returns - one from TDS by assessee under section 194IA and another from Sub-registrar's TDS return. Additional cash deposit addition was made from bank account received as firm partner under IDS Scheme. Despite multiple opportunities before AO and CIT(A), assessee failed to respond. ITAT held assessee's non-participation caused substantial additions. Matter restored to AO with direction for assessee to deposit Rs. 2,000 to PM's National Relief Fund within 90 days as costs. en-us Wed, 09 Jul 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774686 ITAT Bangalore addressed double addition regarding property purchase based on two annual information returns - one from TDS by assessee under section 194IA and another from Sub-registrar's TDS return. Additional cash deposit addition was made from bank account received as firm partner under IDS Scheme. Despite multiple opportunities before AO and CIT(A), assessee failed to respond. ITAT held assessee's non-participation caused substantial additions. Matter restored to AO with direction for assessee to deposit Rs. 2,000 to PM's National Relief Fund within 90 days as costs. Case-Laws Income Tax Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774686