SHRI SAROOP HARI,HOSHIARPUR vs. INCOME TAX OFFICER WARD- 4, HOSHIARPUR
In the result, the appeal of the assessee bearing no
ITA 10/ASR/2021[2011-12]Status: DisposedITAT Amritsar09 Nov 2023AY 2011-12
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 143(3)Section 147Section 148Section 250Section 44ASection 69Section 69A
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
