ITAT Agra Orders Fresh Assessment in Dual-PAN Cash Deposit Case due to Natural Justice Violation

Manju Agarwal Vs ITO (ITAT Agra) The Income Tax Appellate Tribunal (ITAT), Agra Bench, in the case of Manju Agarwal Vs ITO, delivered an order resolving an appeal concerning the addition of unexplained cash deposits made during the financial year 2016-17 (Assessment Year 2017-18), a period marked by the central government’s demonetisation exercise. The Tribunal allowed the assessee’s appeal for statistical purposes, setting aside the earlier orders passed by the Assessing Officer (AO) and the National Faceless Appeal Centre (NFAC), and directing a fresh assessment on the grounds of procedu...