https://www.taxtmi.com/caselaws?id=777860 ITAT, Delhi (AT) allowed the appeal and deleted additions u/s. 69A. The AO invoked s.144 without considering the assessee's replies, despite the assessee serving in remote high-altitude postings limiting access to internet. The assessee produced a registered sale deed showing sale proceeds, evidence of cash gifts deposited after marriage, and proof that Rs.5,00,000 out of savings were applied to close a home-loan with the Air Force Group Insurance Society. On this basis the Tribunal accepted the explained sources of cash deposits and set aside the addition. en-us Tue, 14 Jan 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777860 ITAT, Delhi (AT) allowed the appeal and deleted additions u/s. 69A. The AO invoked s.144 without considering the assessee's replies, despite the assessee serving in remote high-altitude postings limiting access to internet. The assessee produced a registered sale deed showing sale proceeds, evidence of cash gifts deposited after marriage, and proof that Rs.5,00,000 out of savings were applied to close a home-loan with the Air Force Group Insurance Society. On this basis the Tribunal accepted the explained sources of cash deposits and set aside the addition. Case-Laws Income Tax Tue, 14 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777860