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2017 (2) TMI 448 - AT - Income TaxUnexplained deposits - Held that:- AO while making the impugned additions has not considered the explanation of the assessee in right perspective, even he has not considered the earlier withdrawals which were re-deposited by the assessee and had also not given due weightage to the agricultural income earned by the assessee. Therefore, by considering the totality of the facts deem it appropriate to set aside this issue back to the file of the AO to be re-adjudicated in accordance with law after providing due and reasonable opportunity of being heard to the assessee.- Appeal of the assessee is allowed for statistical purposes.
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