Shri Harish Panwar Vs Income Tax Officer
Case ke facts
Shri Harish Panwar ne partnership firm se cash nikaala tha aur ye paisa demonetisation ke baad apne account me jama kiya. Income Tax department ne ye 68.85 lakh cash deposit ko unexplained maan kar addition kar di.
Mudda (Issue)
Kya cash deposit ka source sahi tarah explain ho gaya tha?
Faisla (Held)
ITAT ne bola ki assessee ne partnership withdrawals se source explain kar diya tha. Section 115BBE (unexplained income pe higher tax) bhi yahan lagu nahi hota. Isliye pura addition hata diya.
Practical takeaway
Demonetisation time ke cash deposits ka source dikhana zaruri hai. Agar partnership se withdraw kar rakha hai to uska proof rakhna chahiye.
Original report: taxguru.in
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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: 2026-08-29.