Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
2. That by any reckoning, on facts and on law, proceedings u/s. 147/148, could not be validly initiated merely for verification of cash deposits in bank. As such, the consequential order is also void ab inito. 3. That non supply of reasons recorded despite a written request, after compliance of notice u/s. 148, vitiated the reassessment, inasmuch as, it deprived