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        Case ID :
        Income Tax

        Unexplained cash credit addition u/s 68 during demonetization...

        Cash credits mismatch during demonetization period - Unable to justify receipts, debt recoveries.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Unexplained cash credit addition u/s 68 during demonetization period - assessee unable to substantiate contentions regarding cash receipts from sales and debt recoveries with corroborative evidence. Mismatch in closing and opening cash balances noted, assessee failed to disprove before authorities. While books not rejected, verification required regarding closing cash balance as on 31.03.2016, matching with 01.04.2016 opening balance, verification of sales bills/books, impact of cash collected from debtors on returned income. Matter remitted to Assessing Officer for fresh adjudication after verification and providing reasonable opportunity of hearing to assessee.
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