Bench: Shri Narender Kumar Choudhryassessment Year: 2017-18 Mr. Mithilesh Jagdeo Singh Ito Ward-5 Pawar, Besides Dps, Vs. Ghatladki, Chandur Bazar, Saturna Road, Maharashtra - 444720. Maharashtra - 444605. Pan: Bpfpp6167L (Appellant) (Respondent) Present For: Assessee By : Ms. Mrudul Bhusari, Ld. Adv {Ld. Amicus Curie} Revenue By : Shri Surjit Kumar Saha, Ld. Sr. Dr Date Of Hearing : 26.06.2025 Date Of Pronouncement : 09.2025 O R D E R Per : Narender Kumar Choudhry:
demonetization period but had not shown the details of cash deposits accurately in the return of income. Thus, the source of cash deposits of Rs.16,43,600/- remained unexplained. 5. On the aforesaid information, the case of the Assessee was reopened u/s 147 of the Act by issuing a notice dated 31.03.2021 u/s 148 of the Act. The Assessee before