https://www.taxtmi.com/caselaws?id=779780 ITAT Agra (AT) set aside the impugned assessment order and restored the matter to the AO for fresh adjudication, holding that interim relief depended on prima facie case, balance of convenience and irreparable loss but the additions require verification. The tribunal found sundry creditor balances were trading in nature and that confirmations, sample invoices and bank statements filed in a voluminous paper book were not examined by lower authorities. The AO is directed to examine and verify those documents and afford the assessee an opportunity of hearing; appeal allowed for statistical purposes. en-us Fri, 26 Sep 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779780 ITAT Agra (AT) set aside the impugned assessment order and restored the matter to the AO for fresh adjudication, holding that interim relief depended on prima facie case, balance of convenience and irreparable loss but the additions require verification. The tribunal found sundry creditor balances were trading in nature and that confirmations, sample invoices and bank statements filed in a voluminous paper book were not examined by lower authorities. The AO is directed to examine and verify those documents and afford the assessee an opportunity of hearing; appeal allowed for statistical purposes. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779780