TaxTMI 
TaxTMI 
2018 (6) TMI 1741
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....d. CIT(A), Meerut dated 27.11.2017 for the A.Y. 2009-10. 2. Briefly the facts of the case are that no PAN and ITR has been filed in this case. The case was selected for scrutiny on the basis of AIR Information regarding cash deposits in S.B. account by assessee without quoting PAN numbers in the A.Y. under appeal. The A.O. issued notice u/s 148 of the Income Tax Act, 1961 (the Act) as well as not....
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.... reference to any evidence. Therefore, the A.O. made an addition of Rs. 13,15,000/- on account of unexplained cash deposits in the bank account. 3. The assessee challenged the addition before the Ld.CIT(A) and filed submissions and evidences which were remanded to A.O. on the issue of admission of additional evidences. A.O. filed Remand Report on 15.11.2017 on the issue of admissibility of additi....
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....6. After considering rival submissions, I am of the view that the matter requires reconsideration at the level of Ld.CIT(A). The assessee has filed copy of Remand Report on record. The assessee initially submitted reply before the A.O. explaining the source of bank deposits out of advance received from OBC Green Card, receipt from supply of sugar cane to mills, sale of milk, wheat, rice and potato....
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....jected. These facts makes it very clear that whatever evidences were filed by assessee at the appellate stage are relevant and goes to the root of the matter and may explain the source of cash deposits in the bank account of assessee. The same requires consideration and examination at the level of Ld.CIT(A). Once the additional evidences have been examined by the A.O. at the appellate stage and A.....