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Matter restored back as CIT(A) failed to consider additional evidences: ITAT Chennai
Case Law Details
- Case Name
- Goopalliappa Narasimhaiah Vs ITO (ITAT Chennai)
- 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 Chennai
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Goopalliappa Narasimhaiah Vs ITO (ITAT Chennai)
ITAT Chennai restored the matter back to the file of AO since CIT(A) failed to consider the additional evidence which was sought by AO. Accordingly, matter restored back to the files of AO for fresh adjudication.
Facts- The assessee is an individual. The assessment was selected for scrutiny and notice u/s.143(2)of the Act was issued on 21.09.2018. The assessee was directed to explain the source of cash deposits of Rs.88,50,000/- made during the demonetization period. In response to show-cause notice issued by the AO, the assessee...
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