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    <title>2025 (4) TMI 1873 - ITAT AGRA</title>
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    <description>Unexplained cash-deposit additions under Section 69A need not be confined to demonetisation-period deposits where the assessment record shows that notice covered total deposits in the bank account. Failure to respond to that notice defeats a claim that the taxpayer was confronted only with deposits made during the demonetisation period. The proposed restriction of the addition solely to demonetisation-period deposits was therefore rejected.</description>
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      <description>Unexplained cash-deposit additions under Section 69A need not be confined to demonetisation-period deposits where the assessment record shows that notice covered total deposits in the bank account. Failure to respond to that notice defeats a claim that the taxpayer was confronted only with deposits made during the demonetisation period. The proposed restriction of the addition solely to demonetisation-period deposits was therefore rejected.</description>
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