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    Income Tax

    Addition of unexplained cash credit u/s 68 - bank account can’t b...

    ITAT can't shift unexplained cash credits from Section 68 to 69A; natural justice breach nullifies addition.

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    Income TaxMarch 22, 2019Case LawsAT

    Addition of unexplained cash credit u/s 68 - bank account can’t be loosely called as books of account u/s 68 - ITAT can’t covert the addition from section 68 to section 69A - lack of cross examination and violation of principle of natural justice results is total nullity of the entire addition.

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