https://www.taxtmi.com/caselaws?id=772110 ITAT Ahmedabad upheld the validity of assessment reopening, rejecting the taxpayer's challenge that reasons were not properly signed by the AO. The tribunal found that reasons were duly signed and show cause notice was digitally signed by the same AO with proper timing documentation. Regarding cash deposits under Section 68, the tribunal confirmed the addition as the taxpayer failed to prove genuineness despite being asked for source details. The tribunal also rejected arguments about TDS non-deduction for labor payments, noting Section 194C provisions don't apply to all labor payments and the taxpayer failed to prove threshold limit exemptions. CIT(A)'s dismissal of the appeal was upheld. en-us Wed, 21 May 2025 00:00:00 +0530 Wed, 04 Jun 2025 08:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772110 ITAT Ahmedabad upheld the validity of assessment reopening, rejecting the taxpayer's challenge that reasons were not properly signed by the AO. The tribunal found that reasons were duly signed and show cause notice was digitally signed by the same AO with proper timing documentation. Regarding cash deposits under Section 68, the tribunal confirmed the addition as the taxpayer failed to prove genuineness despite being asked for source details. The tribunal also rejected arguments about TDS non-deduction for labor payments, noting Section 194C provisions don't apply to all labor payments and the taxpayer failed to prove threshold limit exemptions. CIT(A)'s dismissal of the appeal was upheld. Case-Laws Income Tax Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772110