Failure to furnish corroborative documentary evidence proving cash sales before CIT(A): matter remanded

Premier Wholesaler Pvt. Ltd. Vs ITO (ITAT Ahmedabad) ITAT Ahmedabad held that matter needs to be remanded back as assessee failed to furnish corroborative documentary evidence to prove cash sales during demonetization period and certain proofs were submitted only before the present tribunal. Facts- AO noted that as per information available, the assessee had deposited cash of Rs. 53,13,000/- during demonetization period (09.11.2016 to 30.12.2016) on various dates in two bank accounts. AO was of the view that the assessee was not able to furnish corroborative documentary evidences to prove the ...