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Shri Dashrathbhai Shivabhai against ITO Citation: 2022 TAXSCAN (ITAT) 1863

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Understand that Quontic can get change the laws you to use to that membership any moment without warning. Yearly payment productivity (APYs) and you can account information is exact at the time of June twenty six, 2025. The money Income tax Appellate Tribunal, Chandigarh Workbench have held you to introduction away from element of cash put in order to total Money to your surmises and you may conjectures and you can upholds the brand new removal out of introduction you/s 69A. The basis raised by the assessee was greeting, underscoring you to definitely presumptions alone were shortage of grounds for rejecting instructions and you can and then make income additions. The new Jodhpur Bench of the Taxation Appellate Tribunal(ITAT) have kept that cash placed because of the a good 77-year-retirement assessee seeking help save to own retirement carrying don’t be added less than area 68 of your own Taxation Act, 1961.

Exchange 212 – Cash ISA

The newest Ahmedabad Table of your own Tax Appellate Tribunal (ITAT) has held one to Income tax Inclusion for cash deposits isn’t legitimate whenever licenses from the Bank rejects the current presence of Financial membership. The new workbench listed that assessee did not are available before AO pursuing the research acquisition is given according to Section 144 of the Income tax Work. Next, the brand new assessee’s excuse would be the fact, since the a woman and because of private things, she is struggling to expose through to the AO and you will successfully prosecute the new procedures. At the same time, Covid Pandemic intervened to own a lot of time on the proceedings until the basic appellate authority.

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