ITAT Restores Illiterate Assessee Appeal, Allows Cash Deposits Examination

Bharatbhai Raghavbhai Jograna Vs ITO (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, allowed the appeal of Bharatbhai Raghavbhai Jograna and set aside the assessment, restoring the matter of unexplained bank deposits totaling Rs. 41,02,924 to the file of the Assessing Officer (AO) for a fresh review. The Tribunal’s decision was influenced by the assessee’s claim of illiteracy and lack of awareness regarding electronic communication, which led to a series of non-compliances before the lower tax authorities. Background of the Case The case relates to the...