https://www.taxtmi.com/caselaws?id=776505 The ITAT Raipur held that additions under section 69A for unexplained cash deposits partly accepted as pre-demonetization were improperly sustained without independent application of mind by the CIT(A). The authority erred by considering amounts not disputed in the assessment order and failing to properly investigate the source of deposits. Following precedents, the tribunal found the additions arbitrary, misplaced, and bad in law due to incorrect application of charging provisions. The appeal of the assessee was allowed, setting aside the additions made under section 69A. en-us Thu, 07 Aug 2025 00:00:00 +0530 Fri, 08 Aug 2025 13:03:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776505 The ITAT Raipur held that additions under section 69A for unexplained cash deposits partly accepted as pre-demonetization were improperly sustained without independent application of mind by the CIT(A). The authority erred by considering amounts not disputed in the assessment order and failing to properly investigate the source of deposits. Following precedents, the tribunal found the additions arbitrary, misplaced, and bad in law due to incorrect application of charging provisions. The appeal of the assessee was allowed, setting aside the additions made under section 69A. Case-Laws Income Tax Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776505