Non-Receipt of Notices & Disputed Cash Payments: ITAT directs re-adjudication

Sitaram Fruits Co. Vs Assessment Unit (ITAT Cuttack) In the case of Sitaram Fruits Co. vs. the Assessment Unit, the ITAT Cuttack has remanded the assessment back to the Assessing Officer (AO) for a fresh review. This decision follows an appeal against the CIT(A) order dated April 12, 2024. The appellant, engaged in wholesale and retail fruit trading, argued that notices from the AO were not received and that cash payments for salaries and wages were disputed. The ITAT noted that while the appellant failed to provide necessary details during the assessment, there was a failure in notice receipt...