https://www.taxtmi.com/caselaws?id=782955 ITAT allowed the assessee's appeal and deleted the addition made u/s 69A in respect of cash deposits during demonetization. The assessee, an advocate, explained that cash belonged to clients for payment of statutory dues and produced challans evidencing payments made on their behalf. ITAT held that the primary onus had been discharged and the Revenue, despite having full investigative machinery, failed to conduct any meaningful enquiry or bring contrary material to show the sums were the assessee's unexplained money. The addition was found arbitrary, contrary to principles of natural justice, and therefore quashed in entirety. en-us Wed, 03 Dec 2025 00:00:00 +0530 Sat, 06 Dec 2025 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782955 ITAT allowed the assessee's appeal and deleted the addition made u/s 69A in respect of cash deposits during demonetization. The assessee, an advocate, explained that cash belonged to clients for payment of statutory dues and produced challans evidencing payments made on their behalf. ITAT held that the primary onus had been discharged and the Revenue, despite having full investigative machinery, failed to conduct any meaningful enquiry or bring contrary material to show the sums were the assessee's unexplained money. The addition was found arbitrary, contrary to principles of natural justice, and therefore quashed in entirety. Case-Laws Income Tax Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782955