https://www.taxtmi.com/caselaws?id=781671 ITAT upheld the CIT(A)'s deletions and dismissed the revenue appeal. Additions under section 69A were deleted because the assessee maintained books, the cash deposits (including SBN deposits) were recorded and satisfactorily explained with audited statements and cash books, so AO could not invoke s.69A. Regarding section 43CA, the stamp duty valuation variance was 4.88%, within the statutory tolerance, so the higher stamp value could not be pressed into income. Accordingly, the appellate order in favour of the assessee was confirmed. en-us Fri, 26 Sep 2025 00:00:00 +0530 Mon, 17 Nov 2025 16:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781671 ITAT upheld the CIT(A)'s deletions and dismissed the revenue appeal. Additions under section 69A were deleted because the assessee maintained books, the cash deposits (including SBN deposits) were recorded and satisfactorily explained with audited statements and cash books, so AO could not invoke s.69A. Regarding section 43CA, the stamp duty valuation variance was 4.88%, within the statutory tolerance, so the higher stamp value could not be pressed into income. Accordingly, the appellate order in favour of the assessee was confirmed. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781671