Denial of Fair Opportunity and Inadequate Evidence Examination: ITAT Restores Matter to AO [Read Order]
The tribunal noted that the AO had not properly examined key documents like bank statements and books of accounts, leading to the unjust rejection of cash deposits and the misstatement of credit card payments
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT)restored the matter to the Assessing Officer (AO) after finding that the Commissioner of Income Tax (Appeals)[CIT(A)] had denied the assessee a fair opportunity to present evidence and had failed to adequately examine the provided documents. Jignesh Shah,appellant-assessee,filed his return of income for Assessment Year 2022-23 on…
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