Assessing Officer made an addition on account of cash deposited in the Bank as cash credits. Tribunal held that since the assessee had now requested for another opportunity to be given to it to substantiate genuineness of source of cash deposit, the matter is remanded to the file of the Assessing Officer. AY. 2011-12)
Vardhman Shipping (P.) Ltd. v. (2022) 197 ITD 250 / 98 ITR 3 (SN) (Ahd.)(Trib.)
S. 68 : Cash credits-Cash deposit-Matter remanded to the Assessing Officer to decide fresh.