ITAT Remands Case to CIT(A) After Notices Sent to E-Mail remained Unnoticed

Krunal Kailash Kapoor Vs ITO (ITAT Pune)

In the case of Krunal Kailash Kapoor vs. ITO, the Income Tax Appellate Tribunal (ITAT) Pune addressed an appeal regarding an assessment order passed under Section 143(3) of the Income Tax Act for the assessment year 2016-17. The taxpayer, an employee of SUD Life Insurance Company Ltd, had his income tax return scrutinized due to cash deposits totaling ₹12,62,500 in his bank accounts. The Assessing Officer (AO) treated these deposits as unexplained income, which was upheld by the Commissioner of Income Tax (Appeals) [CIT(A)] due to the taxp

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