ASHA DIDWANIA,BHADRAK vs. ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE(NFAC), DELHI, DELHI
In the result, both appeals of the assessee are allowed
ITA 128/CTK/2024[2014-15]Status: HeardITAT Cuttack20 May 2024AY 2014-15
Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.128& 129/Ctk/2024 (ननधाारण वषा / Assessment Year : 2014-2015 & 2012-2013) Smt. Asha Didwania, Vs Assessment Unit, National Matrumandir, Near Hp Petrol Faceless Assessment Centre Pump, Charampa, Bhadrak (Nfac), Delhi Pan No. :Aoopd 2243 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/05/2024 घोषणा की तारीख/Date Of Pronouncement : 20/05/2024
For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 144Section 271ASection 271BSection 275Section 275(1)(c)Section 44A
3. In this case the assessee filed her return of income declaring total income of Rs.1,71,920/- on 18.02.2013. Thereafter on the basis of information available with AO that the assessee has made deposits in her bank account of more than Rs.8.12 crores which were not disclosed in the regular return, the case was reopened. The reassessment order
