ITAT Indore Remands Case Over Ex-Parte Order Due to Short Notice

Brij Mohan Joshi Vs ITO (ITAT Indore) CIT(A) Dismissal Faulted –Short Notice Period Violated Natural Justice – Case Sent Back for De Novo Consideration Assessee filed return of income at ₹2,58,865/-. AO completed assessment u/s 143(3) computing total income at ₹20,23,400/-. Additions included ₹3,91,000/- u/s 68 r.w.s. 115BBE being cash deposited in SBN (demonetised currency) & ₹13,73,533/- treating 8% of cash deposits of ₹2.09 crore (other than SBN) as business receipts. AO also invoked audit u/s 44AB & levied interest u/s 234B. CIT(A), vide order dated 28.02.2025, dismis...