DHIRENDRA PRATAP,LUCKNOW vs. INCOME TAX OFFICER-3(2), WARD-3(2), HARDOI
In the result, the appeal of the assessee stands allowed
ITA 467/LKW/2025[2011-12]Status: DisposedITAT Lucknow07 Jan 2026AY 2011-12
Bench: Shri. Sudhanshu Srivastavaassessment Year: 2011-12 Dhirendra Pratap V. The Income Tax Officer A-16/1052, Sector 15 Ward 3(2) Near Vasundhra Complex Hardoi Indira Nagar, Lucknow (U.P) Tan/Pan:Ayepp3148C (Applicant) (Respondent) Applicant By: Shri Rakesh Garg, Advocate Respondent By: Shri R.R.N. Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 19.12.2024, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2011-12. 2.0 The Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Year Under Consideration On 06.11.2018 Declaring A Total Income Of Rs.1,75,750/-. The Income Tax Department Was In Possession Of Information That The Assessee Had Deposited Cash To The Tune Of Rs.19,81,000/- In His Bank Account. The Assessing Officer (Ao) Issued A Query Letter Under Section 133(6) Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) On 04.01.2018, Requiring The Assessee To Furnish The Source Of Cash Deposits Along With Other Evidentiary Proof, In Response To Which The Assessee Filed Reply On 07.02.2018. Since
For Respondent: Shri R.R.N. Shukla, D.R
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 154Section 251Section 271(1)(c)
penalty proceedings under section 271(1)(c) of the Act, separately.
2.2
Aggrieved, the Assessee preferred an appeal before the NFAC, which set aside the order of the AO and restored the matter to the file of the AO for making a fresh assessment, vide order dated 19.12.2024, observing as under:
“2.4. I find that the AO in his assessment
