DINESH JAT,SAGAR vs. CIT (A), SAGAR
ITA 195/JAB/2025[2013-2014]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-2014
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
For Appellant: Sh. Jaiswal Sancheti, C.AFor Respondent: Shri. N.M. Prasad, Sr. DR
Section 144Section 147Section 250Section 251(1)(a)Section 271(1)(c)Section 44ASection 69A
2. Prayer Based on Identical Matter for AY 2014-15-Consistency of Approach
It is most humbly submitted that the appellant's case for AY 2014-15 involved an identical fact pattern, including reopening under section 147 r.w.s. 144 based on AIR information of cash deposits, and was decided ex parte. In that case, the Hon'ble
CIT(A) (vide