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Mechanical Appellate Order Quashed for Ignoring Rule 46A
Case Law Details
- Case Name
- Amish Jayeshbhai Dadawala Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Ahmedabad
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Amish Jayeshbhai Dadawala Vs ITO (ITAT Ahmedabad)
Rule 46A Ignored, Justice Denied: ITAT Remands ₹39.73 Lakh Demonetisation Addition to CIT(A)
ITAT Ahmedabad “SMC” Bench, in Amish Jayeshbhai Dadawala vs ITO (ITA No.1528/Ahd/2025, AY 2017-18; order dated 24.12.2025), has set aside the NFAC order on the issue of cash deposit addition u/s 69A and remanded the matter back to CIT(A) for fresh adjudication after considering additional evidence filed under Rule 46A.
The assessee’s case was selected for scrutiny on account of large cash deposits during the demonetisation perio...





