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Addition made u/s.69A- unexplained money- during demonitization period - cash deposits

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Sir. during the assessment proceedings, certain amount is added u/s.69A which belongs to the cash deposits during the demonitisation period - assessment year 2017-2018 . Penality notice was also issued U/s. 271CCA(1).
sir. any case law's which will help me for waivor of penalty.
Replies (3)
Waiver of penalty ?? But on what grounds ?

Penalty provisions are applied only after one fails to substantiate the source of cash deposits.

Unless there is a satisfying reason which can substantiate the genuineness for depositing the cash and explaining their source   waiver of penalty is not possible.

It's not 271cca but 271AAC. moreover, the penalty is only 10% of tax


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