https://www.taxtmi.com/caselaws?id=783433 ITAT Raipur allowed the assessee's appeal and deleted additions made u/s 69A on account of alleged unexplained cash deposits and estimated reduction of agricultural income. The Tribunal noted that the AO had already examined the cash flow statement, books of account and agricultural documents, found them correct, and accepted the opening cash balance as brought forward from earlier year. It further held that the AO had accepted the genuineness of agricultural income supported by Rin Pustika and Mandi receipts. Consequently, the order of CIT(A)/NFAC treating part of the deposits as unexplained was set aside, and the AO was directed to delete the additions. en-us Thu, 11 Dec 2025 00:00:00 +0530 Tue, 16 Dec 2025 08:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783433 ITAT Raipur allowed the assessee's appeal and deleted additions made u/s 69A on account of alleged unexplained cash deposits and estimated reduction of agricultural income. The Tribunal noted that the AO had already examined the cash flow statement, books of account and agricultural documents, found them correct, and accepted the opening cash balance as brought forward from earlier year. It further held that the AO had accepted the genuineness of agricultural income supported by Rin Pustika and Mandi receipts. Consequently, the order of CIT(A)/NFAC treating part of the deposits as unexplained was set aside, and the AO was directed to delete the additions. Case-Laws Income Tax Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783433