Section 69A: Re-depositing Withdrawn Cash Considered Prudent, No Doubt Without Evidence of Alternative Use by Authorities.

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....Addition u/s 69A - cash deposit in the bank account - entire amount of withdrawal was re-deposited - This conduct is a normal conduct of a man ordinary prudent which cannot be doubted unless revenue authorities bring on record positive or adverse material to establish that the amount withdrawn by the assessee from his bank account was utilised or deposited somewhere else - AT....