https://www.taxtmi.com/caselaws?id=771767 Cash deposits made during the demonetisation period were treated as unexplained, but the assessee had not effectively participated before the tax authorities. To advance substantial justice and ensure proper hearing, the appellate order and the assessment order were set aside, and the matter was restored to the Assessing Officer for fresh adjudication after granting adequate opportunity of hearing. The additions were therefore not finally sustained and the dispute was remanded for reconsideration. en-us Fri, 16 May 2025 00:00:00 +0530 Fri, 30 May 2025 08:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771767 Cash deposits made during the demonetisation period were treated as unexplained, but the assessee had not effectively participated before the tax authorities. To advance substantial justice and ensure proper hearing, the appellate order and the assessment order were set aside, and the matter was restored to the Assessing Officer for fresh adjudication after granting adequate opportunity of hearing. The additions were therefore not finally sustained and the dispute was remanded for reconsideration. Case-Laws Income Tax Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771767