https://www.taxtmi.com/caselaws?id=778149 ITAT RAIPUR-AT deleted an addition under s.69 relating to cash paid for purchase of land, finding the AO made a summary, perverse, and arbitrary addition without applying independent mind or enquiring into RTGS transfers from the assessee's spouse. The tribunal held the assessee had explained the source and produced documentary evidence before the AO, and the DR did not allege those were newly filed documents. As the department conducted no proper inquiry, the addition was unsustainable and the assessee's ground of appeal was allowed. en-us Mon, 28 Jul 2025 00:00:00 +0530 Thu, 11 Sep 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778149 ITAT RAIPUR-AT deleted an addition under s.69 relating to cash paid for purchase of land, finding the AO made a summary, perverse, and arbitrary addition without applying independent mind or enquiring into RTGS transfers from the assessee's spouse. The tribunal held the assessee had explained the source and produced documentary evidence before the AO, and the DR did not allege those were newly filed documents. As the department conducted no proper inquiry, the addition was unsustainable and the assessee's ground of appeal was allowed. Case-Laws Income Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778149