SHRI MOHAMMAD ABBAS ASHRAF,SRINAGAR vs. INCOME TAX OFFICER WARD -1, SRINAGAR
In the result, the appeal of the assessee is allowed for statistical
ITA 207/ASR/2023[2012-13]Status: DisposedITAT Amritsar30 Oct 2023AY 2012-13
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: None (Written submission)For Respondent: Sh. Yashender Garg, Sr. DR
Section 144Section 148Section 44A
147 based merely on the information of cash deposit was deemed not tenable in law.
The case, DineshkumarDalsangbhai Chaudhary Kankavati Society Vs
ITO, revolved around the reopening of the assessment based only on the information that the assessee had deposited cash in the bank.
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Mohammad Abbas Ashraf v. ITO
The ITAT Ahmedabad reviewed the validity of reopening the assessment