https://www.taxtmi.com/caselaws?id=778139 ITAT remanded the matter to the file of the AO for re-examination after rejecting initial additions based on alleged unproven cash sales. The tribunal found it unclear when or whether the books were made available for AO's scrutiny and noted the appellant filed cash deposit statements showing sales reflected in the books. Because accurately matching sales with cash-book/ledger entries is for the AO to undertake, the appeal was allowed for statistical purposes and the accounts were directed to be re-examined by the AO. en-us Wed, 15 Jan 2025 00:00:00 +0530 Thu, 11 Sep 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778139 ITAT remanded the matter to the file of the AO for re-examination after rejecting initial additions based on alleged unproven cash sales. The tribunal found it unclear when or whether the books were made available for AO's scrutiny and noted the appellant filed cash deposit statements showing sales reflected in the books. Because accurately matching sales with cash-book/ledger entries is for the AO to undertake, the appeal was allowed for statistical purposes and the accounts were directed to be re-examined by the AO. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778139