https://www.taxtmi.com/caselaws?id=433107 The tribunal partially allowed the appeal for statistical purposes, directing the Assessing Officer to re-examine the evidence related to the cash deposits, opening cash balance, and peak credit theory. The AO was instructed to conduct a fresh adjudication based on the documentary evidence presented by the assessee. en-us Wed, 18 Jan 2023 00:00:00 +0530 Sat, 21 Jan 2023 08:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433107 The tribunal partially allowed the appeal for statistical purposes, directing the Assessing Officer to re-examine the evidence related to the cash deposits, opening cash balance, and peak credit theory. The AO was instructed to conduct a fresh adjudication based on the documentary evidence presented by the assessee. Case-Laws Income Tax Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433107