https://www.taxtmi.com/caselaws?id=779170 The Tribunal dealt with the Revenue's challenge to a CIT(A) order partly restricting an addition under sections 68 and 69A read with section 115BBE of the Income-tax Act, 1961. It noted that the addition had already been deleted in full in the assessee's own case for the remaining unexplained cash deposit amount and applied that reasoning mutatis mutandis. As the substantive basis for the addition had already been rejected entirely in the earlier order, there was no justification to sustain the present addition even in part. The Revenue's challenge therefore failed and the restricted addition was not sustained. en-us Mon, 20 Jan 2025 00:00:00 +0530 Tue, 30 Sep 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779170 The Tribunal dealt with the Revenue's challenge to a CIT(A) order partly restricting an addition under sections 68 and 69A read with section 115BBE of the Income-tax Act, 1961. It noted that the addition had already been deleted in full in the assessee's own case for the remaining unexplained cash deposit amount and applied that reasoning mutatis mutandis. As the substantive basis for the addition had already been rejected entirely in the earlier order, there was no justification to sustain the present addition even in part. The Revenue's challenge therefore failed and the restricted addition was not sustained. Case-Laws Income Tax Mon, 20 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779170