Rakesh Kumar Vs ITO (ITAT Jaipur)
Case ke facts
Rakesh Kumar ka business hai. AO ne ₹20 lakh cash deposit ko unexplained maan ke Section 69A laga diya. Assessee ne bataya ki yeh business ka regular cash flow hai.
Mudda (Issue)
Business cash deposit pe Section 69A lagana sahi hai ya nahi, jab cash flow dikha diya gaya hai?
Faisla (Held)
Court ne bola ki business ka cash flow hamesha declared profit tak simit nahi hota. Agar cash trail dikha di gayi to addition nahi ho sakta.
Practical takeaway
Agar bank deposit ka source business cash flow hai toh cash trail zarur dikhao, taaki Section 69A na lage.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-17.