Legal Heir Gets New Hearing: ITAT Remands Demonetisation Cash Deposit Case

Samir Kumar Paikaray Vs ITO (ITAT Kolkata)

ITAT Remands Cash Credit Case: Opportunity Must Be Given to Legal Heir for Evidence; Demonetisation Tax Dispute: Assessment Remanded Due to Assessee’s Death; Legal Heir Gets a Fresh Chance” – ITAT Cuttack Remands Demonetisation Cash Case for Re-Examination

The late assessee, proprietor of Paikaray Filling Station, had deposited ₹2.90 crore in cash during demonetisation, claiming the source as petrol-pump sales & recovery from debtors. AO disbelieved the explanation, treated �

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