Cash Deposit Addition Sent Back for Fresh Review Due to New Evidence

Nirmal Singh Vs DCIT (ITAT Chandigarh)

The assessee appealed against the order of the Commissioner of Income Tax (Appeals), NFAC, relating to Assessment Year 2017-18. The assessment had been completed under Section 144, wherein the Assessing Officer added cash deposits of ₹10.02 lakh. The CIT(A) accepted the assessee’s submissions in part, granting relief of ₹3 lakh while sustaining an addition of ₹7.02 lakh. The assessee challenged the sustained addition and sought admission of additional evidence, stating that he is an agriculturist and can substantiate the remaining depo

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