2025 (9) TMI 1131

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent : Sh. Amar Pal Singh, JCIT DR ORDER PER MANISH AGARWALAM: The appeal is filed by the Assessee against the order of the ADDL/JCIT(A)-10, Mumbai Appeal No.CIT(A),Haldwani/10299/2019-20 arising out of the order dated 20.11.2019passed by the Assessing Officer for A.Y. 2017-18. 2. Brief facts of the case are that the assessee is an individual and filed her return of income on ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n appeal before the Tribunal. 4. The only ground of appeal is with respect to the addition of Rs. 6,48,000/- made u/s 69A of the Act. 5. Before us the Ld. AR of the assessee submits that assessee was in Government service and after retirement had some savings alongwith previous withdrawals from the bank on various dates which were accumulated and stood deposited during demonetization in SBN ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... vehemently supported the orders of the lower authorities and requested for the confirmation of the additions made. 8. Heard both the parties and perused the material available on record. Assessee since beginning of the proceedings claimed that cash was deposited during demonization period out of the cash withdrawals made on various dates which were tabulated at page 2 of the order by the AO. B....