https://www.taxtmi.com/caselaws?id=765688 ITAT Nagpur set aside CIT(A) orders that had directed AO to reverify cash/credit entries in assessee's bank account. The tribunal held CIT(A)'s directions were flawed and superfluous since AO had already made additions after assessee failed to discharge burden of proof. Assessee cannot be permitted to improve case through second innings when responsive during original assessment proceedings. Since assessment orders were not revised under section 263, they cannot be deemed lacking in enquiry. Original assessment orders for AY 2015-16 and 2018-19 restored, allowing all Revenue grounds. en-us Wed, 05 Feb 2025 00:00:00 +0530 Fri, 07 Feb 2025 08:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765688 ITAT Nagpur set aside CIT(A) orders that had directed AO to reverify cash/credit entries in assessee's bank account. The tribunal held CIT(A)'s directions were flawed and superfluous since AO had already made additions after assessee failed to discharge burden of proof. Assessee cannot be permitted to improve case through second innings when responsive during original assessment proceedings. Since assessment orders were not revised under section 263, they cannot be deemed lacking in enquiry. Original assessment orders for AY 2015-16 and 2018-19 restored, allowing all Revenue grounds. Case-Laws Income Tax Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765688