Vikas Ashokkumar Masand Vs DCIT (ITAT Ahmedabad)
Case ke facts
Ek petrol pump owner ne demonetisation ke time cash collect kiya tha. Department ne Section 69A mein addition kar diya tha.
Mudda (Issue)
Demonetisation period ka cash, agar proper business records hain, to Section 69A mein add ho sakta hai ya nahi?
Faisla (Held)
ITAT ne addition hata diya. Unhone dekha ki cash receipts business ke ledgers aur debtor records se match ho rahi thi.
Practical takeaway
Demonetisation ke samay ka cash deposit justify karna hai to debtor ledger aur business record ready rakho; sahi proof ho to addition delete ho sakta hai.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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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: 2026-10-24.