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Income Tax - Highlights / Catch Notes

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

Income Tax

March 9, 2021

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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