Held that the asessee has filed 50 pages tabulated form of cash available with the assessee, however, Neither the Assessing Officer nor PCIT examined the source of cash. The matter is remanded to the Assessing Officer to the limited extent to verify the cash available for making deposits in the bank. (AY. 2017-18)
Sahebganj No 1 Anchalik Samabay Krishi Unnayan Samity Ltd v. ITO (2023) 225 TTJ 19 (UO) (Kol)(Trib)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Source of cash-Neither the Assessing Officer not PCIT examined the source of cash-The matter is remanded to the Assessing Officer to the limited extent to verify the cash available for making deposits in the bank. [ S.68, 143(3)]