New Delhi, Sept. 18 -- A taxpayers faced a Rs.33.50 lakh tax addition years after filing her return, as the income tax department found diary entries recording cash transactions in her name at her father-in-law's residence during a search.

Income Tax Appellate Tribunal (ITAT), Ahmedabad, later deleted the addition after considering that it is a normal practice in the joint family system, where cash brought into the home is handed over to the home-maker of the family.

This case concerns a homemaker, who had declared a total income of Rs.4.48 lakh in her income tax return (ITR) filed on July 26, 2012.

Later a search and seizure action under Section 132 of the Income-tax Act was conduced on November 23, 2021, in the case of a Gujarat-base...