In the result, the appeal bearing ITA 492/Jodh/2023 is allowed for statistical purposes
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 48 of IT Act which is mandatory and still available on the statue therefore the order passed by the assessing officer is not sustainable.” 3. Brief fact of the case is that the assessee’s case was reopened u/s 148. The addition was made related to deposit of cash in bank account amount of Rs.5