RITU SINGHAL,DEHRADUN vs. DCIT/ACIT , CENTRAL CIRCLE, DEHRADUN
In the result, appeal of the assessee is allowed
ITA 47/DDN/2025[2022-23]Status: DisposedITAT Dehradun29 Oct 2025AY 2022-23
Section 143(3)Section 147Section 250Section 69A
40A(2) of\nIncome Tax Act, 1961. The withdrawals from these accounts were done as and when\ndemanded by the employee due to the employees' limited financial literacy. These\naccounts were opened with schedule bank and all guidelines and RBI norms such as\nsubmission of PAN Card, Aadhaar Card, Address Proof, etc. were fulfilled. There was\nno other way possible
