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AO Fails To Scrutinize Cash Payments By Assessee Under Lens Of Sec 40A; Indore ITAT Upholds Revisional Interference U/s 263

On finding a lack of inquiry on the part of AO in allowing cash sales, which renders the assessment order erroneous so far as it is prejudicial to the interests of revenue, the Indore ITAT upheld . ....

Anil Khandelwal , Vijay Pal Rao , Judicial Member , Manish Borad , Accountant Member , Income Tax Rules , Indore Itat , Flash Sales , Ssessment Order , Disallowance Us 40a 3 Of The Income Tax Act , R Cit , Section 263 , Rule 6dd Of The Income Tax Rules , Crutiny Assessment ,