https://www.taxtmi.com/caselaws?id=443861 The Tribunal remanded the case back to the Ld. CIT(A) for re-examination as it found that the assessee was not given sufficient opportunity to present evidence, the addition under Section 69A was made without proper inquiry, and the past income and savings of the assessee were not adequately considered. The Tribunal allowed the appeal for statistical purposes, directing a fresh examination of the source of cash based on past savings and tax filings, with the provision of reasonable opportunity to the assessee. en-us Tue, 04 Jul 2023 00:00:00 +0530 Wed, 04 Oct 2023 07:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443861 The Tribunal remanded the case back to the Ld. CIT(A) for re-examination as it found that the assessee was not given sufficient opportunity to present evidence, the addition under Section 69A was made without proper inquiry, and the past income and savings of the assessee were not adequately considered. The Tribunal allowed the appeal for statistical purposes, directing a fresh examination of the source of cash based on past savings and tax filings, with the provision of reasonable opportunity to the assessee. Case-Laws Income Tax Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443861