THE GAROH CO-OPERATIVE AGRICULTURAL SERVICE SOCIETY LIMITED,DHARAMSHALA, KANGRA vs. INCOME TAX OFFICER, WARD-DHARAMSHALA, DHARAMSHALA
In the result, both the above appeals are allowed
ITA 66/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh10 Jul 2025AY 2015-16
Bench: SHRI. LALIET KUMAR (Judicial Member)
For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 139(1)Section 147Section 148Section 250Section 80P
147 on the basis of INSIGHT portal information reflecting cash deposits of Rs. 60,75,800/- in the assessee’s IDBI Bank account, without any return filed under Section 139(1). A notice under Section 148 dated 29.03.2022 was issued by the Jurisdictional AO, and reassessment order was passed on 15.03.2024 assessing total income at Rs.11,31,541/- and disallowing