CIT(A) cannot confirm Findings of AO without Examining Documentary Evidences filed by Assessee

Smt. Rani Vs ITO (ITAT Amritsar)

Introduction: Explore the intricacies of the case as Smt. Rani challenges the addition of Rs. 611,000 by the Assessing Officer, treating it as an unexplained cash deposit. The appellant provided explanations regarding cash funds, salary receipts, and withdrawals, but authorities contested them. This article delves into the order of ITAT Amritsar, analyzing the grounds for the addition and the subsequent appeal.

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