BALWINDER SINGH,SANGRUR vs. ITO, WARD, SUNAM

In the result, the appeal of the assessee is allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

37,500/- after making addition of this amount. The belief of the assessee that he is not under an obligation to file the Income Tax Return due to his below taxable income cannot be said to be a non-bona- fide belief. This constitutes bona-fide belief of the assessee that his income is not liable