Search: reassessment u/s 147

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Section 2506 Section 1476 Section 271(1)(c)6 Section 1444 Section 251(1)(a)2 Section 69A2 Section 44A2 Cash Deposit2 Penalty

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

147 is purely based on AIR-reported bank deposits without any independent verification or tangible evidence. This amounts to a borrowed satisfaction, which has been consistently held by judicial forums (including Harmeet Singh vs. ITO) as invalid and unsustainable in law. 5. Addition of ₹31,24,799/- as Income is Arbitrary and Unjust The entire cash deposit has been wrongly

DINESH JAT,SAGAR vs. CIT (A), SAGAR

DINESH JAT,SAGAR vs. CIT (A), SAGAR

DINESH JAT,SAGAR vs. CIT(A), NFAC