Lack of proper inquiry on Unexplained Cash Deposits during Demonetization: ITAT restores matter

Jamuna Shankar Sharma Vs ITO (ITAT Agra) In the matter abovementioned ITAT restored the matter to CIT (A) after observing that he did not consider all the documents filed before it which were in nature of additional evidence. Assessee and his family have 261 bighas of agricultural land and did not filed his ITR for AY 2017-18. AO received information that there was cash deposits of Rs. 10,00,000/- in the bank accounts of the assessee during demonetization. Notice issued to assessee remained uncomplied. AO completed assessment u/s 144 and made additions to the income of the assessee to the tune...