Taxpayer's Cash Deposits Under Scrutiny: Section 69 Addition Upheld Due to Questionable Cash on Hand Claims.

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....Addition u/s 69 - cash deposited in the bank out of opening cash in hand - AO noticed that the assessee had raised loans and also withdrawn cash numerous times thereafter which was not needed, if she already had so much cash in hand and had deposited cash in three installments after a period of 8-9 months - opening cash in hand was not actually available with her so as to justify the cash deposited - addition sustained....