Anikesh Banerjee, Judicial Member, and Om Prakash Kant, Accountant Member of ITAT Mumbai, recently provided relief from an unexplained cash tax notice under Section 69A to a man from Maharashtra. A tax search operation (raid) was conducted in his house by the Income Tax Department. This search operation (raid) lead to seizure of Rs 16 lakh in cash. When asked about this cash, this man firmly stated that he had opted for the presumptive taxation scheme and that the cash belonged to him, his father, mother, wife, daughter and son. However, the Income Tax Assessing Officer (AO) did not believe him, so he started taking action agaisnt him. This led to him filing an appeal in ITAT Mumbai.