No addition as there was lack of proper persuasion before Lower Authorities, directed for re examination

Rina Egg Centre Vs ITO (ITAT Kolkata)

Conclusion: Since the matter was affected by lack of proper persuasion before the lower authorities and Tribunal was unable to examine detailed account matching, turnover from bank accounts, or vouchers for expenses, therefore, the matter need to be sent back to AO to give assessee an opportunity to prove the authenticity of their income claim.

Held: During scrutiny assessment of assessee, AO made several additions for cash deposited in the bank account, for differences in accounts with Dhanlaksmi Poultr

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