Addition on cash sales accepted as revenue receipts as unexplained cash deposits unsustainable

Ramesh Kochar Vs ITO (ITAT Delhi) Held that undisputable the cash sales and details thereof is provided, VAT payment on such cash sales is also submitted. As the cash sales is not disputed by the department, adding the same as unexplained cash deposit unsustainable Facts- The assessee filed his ROI for the A.Y. 2017-18 on 31.10.2017 declaring total income of Rs.9,55,960/-. The case of the assessee was selected for scrutiny and thereafter assessment was framed u/s. 143(3) vide order dated 07.12.2019 and the total income of the assessee was determined at Rs.47,55,460/-. Aggrieved by the order of...