(416) MRS. ZIA RATHI Vs. INCOME TAX OFFICER, WARD-44(3), DELHI[INCOME TAX APPELLATE TRIBUNAL, DELHI] 16-01-2026
Income Tax Act, 1961, Section 68 — Cash Credit — Unexplained Cash Deposits — Addition sustained by CIT(A) on substantive basis, though AO made it on protective basis — Assessee explained cash deposits from business sales, supported by sales register, purchase register, stock register, cash book, and VAT returns — AO did not doubt books of account or profit declared — Supplier confirmed sales to assessee —
India Law Library Docid # 2438583