In the result, appeal filed by the assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2018-19 Joura Co-Operative Marketing Vs. Income-Tax Officer, Society Limited Ward-1, Morena The Joura Dist Morena Dist. Morena Pan :Aabaj1828K (Appellant) (Respondent) Assessee By Shri S. N. Agarwal, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 Order

2. That on the facts and in the circumstances of the case and in law, the Ld CIT(A) erred in confirming the action of the Ld. Assessing Officer in reopening the case of the appellant merely to verify the source of credits/cash deposit in bank account of the appellant even when credits/cash deposits in bank accounts was not information