₹13.32 Cr Cash Credit Addition Remanded for Rule 46A Lapse

Shalini Srivastava Vs Ward-2(1)(1) (ITAT Dehradun) Rule 46A Technicality Can’t Trump Justice: ITAT Dehradun Remands ₹13.32 Cr s.68 Addition Dehradun ITAT ‘DB’ Bench, in Shalini Srivastava vs. ITO (ITA No.121/DDN/2025, AY 2019-20, order dated 24.12.2025), partly allowed the appeal for statistical purposes and set aside the ex-parte orders, remanding the matter to the Assessing Officer for de-novo adjudication. The assessment was completed u/s 144 r.w.s. 144B due to non-compliance, resulting in huge additions aggregating ₹13.32 crore, primarily on account of bank deposits treated as u...