ITAT Restores Matter To CIT(A) for proper examination & verification of documents

Harish Aswal Vs DCIT (ITAT Delhi) Ld. Counsel for the assessee submitted that the assessee has submitted all documentary evidences before the authorities below including ledger account of Centurian Bank Account No.442756061 available at page 108 to 138 of assessee’s Paper Book before the AO as well as before Ld.CIT(A) which clearly shows that the impugned amount is the amount rate positive after withdrawals which does not attract provision of section 69C of the Act. Ld. Counsel for the assessee vehemently pointed out that neither the AO nor Ld. CIT(A) has given any credence to this ledger ac...