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2018 (11) TMI 324 - AT - Income TaxAddition u/s 68 - cash deposits and other unexplained deposits made in various bank accounts of the assessee - Assessee submitted that he had filed plethora of evidences in support of the explanation given for each and every deposit - Held that:- None of the evidences have been properly dealt with or has been rebutted either in the remand report by the AO or by the ld. CIT(A). All the evidences goes to the very root of the explanation tendered by the assessee which have not been rebutted or adverted, therefore, we are of the opinion that the entire issue should be remanded back to the file of the Assessing Officer who shall consider all these evidences and explanation of the assessee and decide the issue a fresh and in accordance with law after giving due and effective opportunity to the assessee to substantiate its case. - Decided in favour of assessee for statistical purposes.
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