AdvertisementDashrath Balwant Barne HUF Vs ITO (ITAT Pune) Pune ITAT Restores ₹50 Lakh Section 69A Addition for Fresh Verification After Assessee Produces Evidence of Loan Received on Behalf of HUF Karta The Pune ITAT held that an addition of ₹50 lakh under section 69A required fresh examination, where the assessee produced documentary evidence before the Tribunal indicating that the amount was received from a partnership firm on behalf of the HUF’s Karta and was subsequently repaid. The Tribunal first condoned the delay of 168 days in filing the appeal, accepting that the assessee had establishe...