SHRI BIMAL PAUL,SILCHAR vs. INCOME TAX OFFICER, WARD-1, SILCHAR

In the result, both the appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

201 ITR 839, the Hon'ble Madras High Court held that Circulars, being purely administrative in nature, cannot bind the appellate authorities in the matter of interpretation of the provisions of the Act. Bimal Paul, AYs: 2010-11 & 2011-12 4.10 Without prejudice, the matter can be considered from a different perspective also. The same paragraph of the Manual

SUMAIYA ENTERPRISE,BARPETA vs. ITO, WARD - BARPETA ROAD, BARPETA

Bench: The Ld. Assessing Officer, Nor Any Return Of Income Was Filed. Thereafter, The Ld. Assessing Officer Proceeded To Add Rs. 1,15,71,000/- Under Section 69A & 69C Of The Act.

201 & 202/GTY/2024 Sumaiya Enterprise (NFAC), Delhi [hereafter “the Ld. CIT(A)”], dated 29.02.2024. This order itself is on the order passed under Section 147/144 of the Act, dated 29.02.2024, passed by the Ld. AO, in an exparte manner. It is seen that the assessee had made a number of cash deposits and withdrawals on account of which his case

SUMAIYA ENTERPRISE,BARPETA vs. ITO, WARD - BARPETA ROAD, BARPETA

Bench: The Ld. Assessing Officer, Nor Any Return Of Income Was Filed. Thereafter, The Ld. Assessing Officer Proceeded To Add Rs. 1,15,71,000/- Under Section 69A & 69C Of The Act.

201 & 202/GTY/2024 Sumaiya Enterprise (NFAC), Delhi [hereafter “the Ld. CIT(A)”], dated 29.02.2024. This order itself is on the order passed under Section 147/144 of the Act, dated 29.02.2024, passed by the Ld. AO, in an exparte manner. It is seen that the assessee had made a number of cash deposits and withdrawals on account of which his case