https://www.taxtmi.com/caselaws?id=777611 ITAT, Kolkata (AT) found the assessee failed to produce sales bills, cash book/bank book, purchase and sales registers or explain sources of cash deposits. Given absence of particulars before both authorities, the Tribunal, in the interest of justice, set aside the impugned findings and restored the matter to the AO for de novo adjudication on merits. en-us Thu, 28 Aug 2025 00:00:00 +0530 Tue, 02 Sep 2025 08:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777611 ITAT, Kolkata (AT) found the assessee failed to produce sales bills, cash book/bank book, purchase and sales registers or explain sources of cash deposits. Given absence of particulars before both authorities, the Tribunal, in the interest of justice, set aside the impugned findings and restored the matter to the AO for de novo adjudication on merits. Case-Laws Income Tax Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777611