https://www.taxtmi.com/caselaws?id=781826 The assessee had failed to furnish cogent evidence before the AO and the appellate authority to explain the source and nature of cash deposits and receipts. As supporting bank statements, documents and explanations were not produced, the Tribunal found it appropriate in the interests of justice to restore the matter for fresh verification. The appellate order was set aside and the case was remanded to the AO for a de novo assessment, with directions that the assessee cooperate and submit the required material. en-us Thu, 25 Sep 2025 00:00:00 +0530 Fri, 21 Nov 2025 08:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781826 The assessee had failed to furnish cogent evidence before the AO and the appellate authority to explain the source and nature of cash deposits and receipts. As supporting bank statements, documents and explanations were not produced, the Tribunal found it appropriate in the interests of justice to restore the matter for fresh verification. The appellate order was set aside and the case was remanded to the AO for a de novo assessment, with directions that the assessee cooperate and submit the required material. Case-Laws Income Tax Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781826