ASHUTOSH BHARGAVA,JAIPUR vs. PR.CIT-2, JAIPUR

In the result, this appeal of the assessee is allowed

Charitable Trust [1987] 65 CTR (Raj.) 30 : [1987] 167 ITR 129 (Raj.) Thus it is clear that Assessing Officer has made enquiry but sufficiency of enquiry can be depend upon from person to person. The AO cannot remain passive in the face of a return which is apparently in order but calls for further enquiry. It is the duty

PANKAJ MANI KULSHRESHTHA,JAIPUR vs. ITO, WARD-3(5), JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: The Hearing.”

section 115BBE of the Income Tax Act by the AO.. Nothing has been filed by the appellant to substantiate his ground of appeal and rebut the finding of the A.O. during the course of appellate proceedings also. It is seen that the appellant is habitual defaulter and did not reply to the appeal notice issued during the course