https://www.taxtmi.com/caselaws?id=472091 Cash-deposit addition for unexplained money under Section 69A read with Section 115BBE cannot be assessed in a dissolved partnership firm's hands when the relevant bank account is owned and operated by an individual proprietor. Where the proprietor acknowledges the account and reports its transactions in her income-tax return, assessment must be directed to the appropriate person, subject to law. en-us Tue, 30 May 2023 00:00:00 +0530 Tue, 29 Sep 2026 17:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472091 Cash-deposit addition for unexplained money under Section 69A read with Section 115BBE cannot be assessed in a dissolved partnership firm's hands when the relevant bank account is owned and operated by an individual proprietor. Where the proprietor acknowledges the account and reports its transactions in her income-tax return, assessment must be directed to the appropriate person, subject to law. Case-Laws Income Tax Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472091