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Income Tax - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Unexplained deposits - the CIT (A) has neither verified the ...


Tax Appeal: Evidence Accepted Without Verification, Remanded for Further Examination Under Income Tax Rules.

March 9, 2021

Case Laws     Income Tax     AT

Unexplained deposits - the CIT (A) has neither verified the evidence by herself nor has called for any remand report from the AO, but has summarily accepted the evidence filed by the assessee. The additional evidence filed by the assessee before the CIT (A) ought to have been verified by the AO. - Matter remanded back - AT

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