Informative

“Cash Deposits Only results in ‘Reason to Suspect’, Not ‘Reason to Believe’”: ITAT Quashes Reassessment Proceedings for 2 AYs

Update / Judgement Date

06 May 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderIncome Tax

The ITAT quashed reassessment proceedings for two AYs, stating that cash deposits only create suspicion, not a "reason to believe" for reopening cases.

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“Cash Deposits Only results in ‘Reason to Suspect’, Not ‘Reason to Believe’”: ITAT Quashes Reassessment Proceedings for 2 AYs

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