https://www.taxtmi.com/caselaws?id=783378 ITAT partly allowed assessee's appeal, upholding CIT(A)'s deletion of substantive and protective additions u/s 69A in respect of alleged undisclosed deposits and interest in an HSBC Geneva account. The Tribunal held that BUP IDs were only internal identifiers, not bank account numbers, and that the Base Note information received under the Indo-France DTAA, without corroborative evidence linking the assessee to the alleged account, was insufficient to sustain additions. Following coordinate bench decisions in the cases of the assessee's deceased father and sibling on identical facts, ITAT held the additions to be unsustainable and dismissed Revenue's grounds. en-us Tue, 09 Dec 2025 00:00:00 +0530 Thu, 11 Dec 2025 11:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783378 ITAT partly allowed assessee's appeal, upholding CIT(A)'s deletion of substantive and protective additions u/s 69A in respect of alleged undisclosed deposits and interest in an HSBC Geneva account. The Tribunal held that BUP IDs were only internal identifiers, not bank account numbers, and that the Base Note information received under the Indo-France DTAA, without corroborative evidence linking the assessee to the alleged account, was insufficient to sustain additions. Following coordinate bench decisions in the cases of the assessee's deceased father and sibling on identical facts, ITAT held the additions to be unsustainable and dismissed Revenue's grounds. Case-Laws Income Tax Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783378