No Rule 46A Violation Where AO Ignored Remand Opportunities: ITAT Dehradun

ACIT Vs Ravi Lumba (ITAT Dehradun)

No Rule 46A Violation Where AO Fails to Respond to Remand; Cash Deposits Explained from Sales

The Dehradun Bench (DB) of the ITAT dismissed the Revenue’s appeal for AY 2017-18 and upheld the relief granted by the CIT(A). The case arose from an ex parte assessment under section 144, where substantial cash deposits during the demonetisation period and stamp-duty related payments were added as unexplained. Before the CIT(A), the a

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