https://www.taxtmi.com/caselaws?id=761581 ITAT Ahmedabad allowed assessee's appeal against reopening of assessment u/s 147 based on NMS information showing unexplained cash deposits in ICICI Bank account. The tribunal found assessee was denied fair opportunity to present case due to procedural deficiencies and reliance on email communication to which assessee had no access. Addition u/s 69A was challenged on grounds of natural justice violation. ITAT set aside Addl.CIT(A) order and remanded matter for fresh adjudication with adequate opportunity for assessee to present documentation and explanations. en-us Wed, 23 Oct 2024 00:00:00 +0530 Wed, 13 Nov 2024 08:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761581 ITAT Ahmedabad allowed assessee's appeal against reopening of assessment u/s 147 based on NMS information showing unexplained cash deposits in ICICI Bank account. The tribunal found assessee was denied fair opportunity to present case due to procedural deficiencies and reliance on email communication to which assessee had no access. Addition u/s 69A was challenged on grounds of natural justice violation. ITAT set aside Addl.CIT(A) order and remanded matter for fresh adjudication with adequate opportunity for assessee to present documentation and explanations. Case-Laws Income Tax Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761581