Shyama Devi vs. ACIT, Circle 2(2)(1), Shivalik Tower, 505, Ghaziabad
Case No: ITA No.5215/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench 'E', New Delhi
Bench: Delhi Bench 'E', New Delhi
Date: 2/12/2026
Parties Involved
appellantShyama Devi
respondentACIT, Circle 2(2)(1), Shivalik Tower, 505, Ghaziabad
Facts Summary
The assessee filed her return of income on 11.11.2017 declaring total income of Rs.37,67,700/-. The case was selected for scrutiny through CASS for limited scrutiny for the reason 'cash deposited during demonetization period'. Accordingly, notices u/s 143(2) and 142(1) were issued and served on the assessee. The assessee had deposited Rs.32,00,000/- on 28.11.2016 in her account maintained with Union Bank of India. The sources for the same was declared as out of income declared under Income Decla…
Decision in favour of
Assessee
Legal Issues
- 1. Addition made by AO under Section 69A of the Act