https://www.taxtmi.com/caselaws?id=409520 The Tribunal remanded the matter to the Assessing Officer for a fresh assessment based on the cash book and bank statement provided by the assessee. The closing cash balance in the cash book exceeded the disputed cash deposit amount. Due to technical issues in submitting evidence and the assessment being made under section 144 of the Act, the Tribunal directed a denovo assessment. The appeal was allowed for statistical purposes. en-us Wed, 30 Jun 2021 00:00:00 +0530 Sat, 10 Jul 2021 08:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409520 The Tribunal remanded the matter to the Assessing Officer for a fresh assessment based on the cash book and bank statement provided by the assessee. The closing cash balance in the cash book exceeded the disputed cash deposit amount. Due to technical issues in submitting evidence and the assessment being made under section 144 of the Act, the Tribunal directed a denovo assessment. The appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409520