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2021 (5) TMI 858 - AT - Income TaxReopening of assessment u/s 147 - Unexplained cash credit u/s. 68 in respect of loan received - HELD THAT:- As documentary evidences submitted by the assessee before the lower authorities which had been summarily brushed aside by the lower authorities in the reassessment proceedings and also respectfully following the decision of this Tribunal in assessee's own case in the first round of appellate proceedings [2017 (10) TMI 1567 - ITAT MUMBAI] we deem it fit and appropriate in the interest of justice and fair play, to remand this appeal to the file of the ld. AO for fresh adjudication in accordance with law. Grounds of the assessee are allowed for statistical purposes.
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