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    <title>2019 (2) TMI 2137 - ITAT MUMBAI</title>
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    <description>Cash deposits treated as unexplained credit under section 68 were not sustained at this stage because the reconciliation of bank deposits with alleged cash sales, cash withdrawals and re-deposits had not been examined. The tribunal considered the factual verification incomplete and restored the matter to the Assessing Officer for fresh examination of the deposits against the sales and withdrawal details.</description>
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      <description>Cash deposits treated as unexplained credit under section 68 were not sustained at this stage because the reconciliation of bank deposits with alleged cash sales, cash withdrawals and re-deposits had not been examined. The tribunal considered the factual verification incomplete and restored the matter to the Assessing Officer for fresh examination of the deposits against the sales and withdrawal details.</description>
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