RAJU VERMA,DEHRADUN vs. DCIT, DEHRADUN
In the result, all the appeals of the Assessee are allowed
ITA 1798/DEL/2017[1999-2000]Status: DisposedITAT Dehradun05 Oct 2021AY 1999-2000
Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1798/Del/2017 : Asstt. Year : 1999-00 Ita No. 1799/Del/2017 : Asstt. Year : 2000-01 Ita No. 1800/Del/2017 : Asstt. Year : 2001-02 Ita No. 1801/Del/2017 : Asstt. Year : 2002-03 Ita No. 1802/Del/2017 : Asstt. Year : 2003-04 Ita No. 1803/Del/2017 : Asstt. Year : 2004-05 Ita No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs Dcit, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (Appellant) (Respondent) Pan No. Abipv8176F Assessee By : Sh. Rakesh Gupta, Adv. Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.10.2021
For Appellant: Sh. Rakesh Gupta, AdvFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 147Section 148Section 149Section 194C
147 of the Income-tax
ITA Nos. 1798 to 1804/Del/2017
2
Raju Verma
Act, 1961 were commenced by way of issue of notice u/s 148 of the Act on 12.06.2014. In the reasons recorded for reopening of the assessment, the Assessing Officer recorded that assessee was holding bank account in foreign bank i.e. HSBC Geneva and the said account
