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Case Law Details

Case Name : Keyur Rajeshbhai Agrawal Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2017-18
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Keyur Rajeshbhai Agrawal Vs ITO (ITAT Ahmedabad)

Income Tax Appellate Tribunal (ITAT) Ahmedabad has set aside the assessment order against Keyur Rajeshbhai Agrawal concerning cash deposits of ₹1.58 crore made during the demonetization period. The case arose when the Assessing Officer (AO) added the entire deposit as unexplained cash credit without considering the taxpayer’s explanation or relevant legal provisions. The tribunal ruled that the order violated the principles of natural justice, as the assessee was not given a fair opportunity to present supporting documents, inclu

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