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2020 (6) TMI 502 - AT - Income TaxDisallowance u/s 80C - addition u/s. 68 towards unexplained cash deposited in the SB Account - case was selected for scrutiny and notice u/s 143(2) - AR submitted that the assessee was not able to produce sufficient evidence to justify his claim which resulted in the addition and was further confirmed by the Ld. CIT (A) - HELD THAT:- It is apparent from the orders of the Ld. Revenue Authorities that proper opportunities were provided to the assessee. In this situation, the prayer of the Ld. AR does not have much merits. However, considering the financial strain of the assessee and the nature of additions made, I hereby remit the matter back to the file of Ld. AO for de-novo consideration. I also hereby direct the assessee and his AR to promptly co-operate before the Ld. Revenue Authorities failing which the ld. Revenue Authorities shall be at liberty to pass appropriate orders in accordance with law and merits based on the materials on record.
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