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2018 (6) TMI 544 - AT - Income TaxReopening of assessment - no returns of income were filed by the appellant - appellant had complied with notices u/s 142 by filing information called for before the AO - best judgement assessment u/s 144 - unexplained cash deposits in bank accounts - Held that:- Assessee had filed information before the AO in support of explaining sources for cash deposits in bank accounts - in the order of the ld.CIT(A) there is nothing indicating that these material was considered by the AO/ld.CIT(A) - hence the matter is remanded back to the file of the ld.CIT(A) for considering information/material filed by the appellant before the AO and pass the order after giving due opportunity of hearing to the appellant - thus allowed for statistical purposes.
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