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Section 69A2

LUZITO SEBASTIAO RODRIGUES,SALCETE vs. ITO, INT. TXN. WARD`, PANAJI

Appeal is partly allowed in above terms

ITA 12/PAN/2022[2017-18]Status: DisposedITAT Panaji30 Jan 2023AY 2017-18

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Dharan GandhiFor Respondent: Shri N. Shrikant

Section 115BSection 143(3)Section 234BSection 271(1)(c)Section 69A

unexplained money u/s 69A of the Income-tax Act, 1961 (The Act'). The 2 ITA.No.12/PAN/2022 reasons given in this regard are patently erroneous and unjustified. 2. The Ld. CIT(A) erred in upholding the action of the Ld. AO in taxing such cash deposit of Rs.5,38,000/- u/s 115BBE of the Act at the rate