Matter of addition u/s. 69A remanded as documents not produced before lower authorities

Mahavir Enterprises Vs ITO (ITAT Ranchi)

ITAT Ranchi remanded the matter regarding addition under section 69A of the Income Tax Act back to the file of CIT(A) since paper books was not produced before AO or CIT(A).

Facts- The information was received by the AO that the assessee has deposited a sum of Rs.91,55,652/- during the whole year including Rs. 11,44,500/- deposited during demonetization period i.e., from 09.11.2016 to 30.12.2016 in his bank account but no return of income was filed by the assessee for the assessment year under consideration. Statutory

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