NARAYAN LAL PURBIYA,BHILWARA vs. ITO, WARD-4, BHILWARA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 412/JODH/2019[2011-12]Status: DisposedITAT Jodhpur27 Sept 2021AY 2011-12
Bench: The Hon'Ble Itat. May It Please Your Honours. The Appellant Is Resident Of A Small Village In Bhilwara District.The Appellant Was Not Assessed To Tax Prior To The Assessment Year Under Consideration As His Income Was Below Taxable Limit. During The Previous Year Relevant To The Assessment Year 2011-12, The Appellant Made Total Cash Deposits Of Rs. 10,13,900/- In His Bank Account, On The Basis Of Which The Ld. Ito, Ward-4,Bhilwara Initiated Proceedings U/S. 147/148. For Filing The Return Of Income & Persuing The Case Before The Ao The Appellant Had Engaged Sh. Ankit Lakhotiya. As His
For Appellant: NoneFor Respondent: Smt. Monisha, JCIT DR
Section 144Section 147
condone the delay by taking a liberal view and considering the principles of natural justice and the appeal is admitted.
6. In the present case, following grounds have been raised:-
1. The ld. CIT(A) has erred on facts and in law in upholding the validity of initiation of proceedings u/s 147/148 of the I.T.Act