https://www.taxtmi.com/caselaws?id=765136 ITAT AGRA allowed assessee's appeal regarding unexplained cash deposits of Rs. 10 lakhs. The assessee, an illiterate aged farmer, claimed deposits arose from bank withdrawals, KCC withdrawals, and crop sales, supported by bank statements and land records. CIT(A) dismissed the appeal without proper verification of additional evidence as required under Section 250(4) or seeking remand report from AO. ITAT held that CIT(A) failed to conduct necessary enquiry/verification of the documentary evidence including land records and bank statements, and should have either verified the claims or directed AO to investigate and provide remand report under Rule 46A. en-us Wed, 15 Jan 2025 00:00:00 +0530 Sat, 25 Jan 2025 08:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765136 ITAT AGRA allowed assessee's appeal regarding unexplained cash deposits of Rs. 10 lakhs. The assessee, an illiterate aged farmer, claimed deposits arose from bank withdrawals, KCC withdrawals, and crop sales, supported by bank statements and land records. CIT(A) dismissed the appeal without proper verification of additional evidence as required under Section 250(4) or seeking remand report from AO. ITAT held that CIT(A) failed to conduct necessary enquiry/verification of the documentary evidence including land records and bank statements, and should have either verified the claims or directed AO to investigate and provide remand report under Rule 46A. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765136