Books Not Examined Properly: ITAT Kolkata Remands Demonetisation Cash Deposit Case

Tanveer Alam Vs ITO (ITAT Kolkata)

The Income Tax Appellate Tribunal (ITAT) Kolkata Bench has remanded the case of Tanveer Alam back to the Assessing Officer (AO) for fresh adjudication. The decision came after the assessee presented new documentary evidence before the Tribunal, which had not been adequately considered by the lower authorities during the original assessment and first appeal. The appeal was allowed for “statistical purposes,” indicating that the matter is being sent back for re-examination on its merits rather than a final decision.

The case perta

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