ZAIMUR RAHMAN,EAST CHAMPARAN vs. INCOME TAX DEPARTMENT, NFAC, DELHI
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 321/PAT/2025[2015-16]Status: DisposedITAT Patna07 Oct 2025AY 2015-16
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 115BSection 144BSection 147Section 148Section 149Section 250Section 68Section 69A
149 of the Act.
9. For that the ld. Commissioner of Income Tax (Appeal) as well as the ld.
assessing officer, without giving any opportunity, much less sufficient opportunity, has erred in holding that the cash deposits aggregating to Rs.62,25,000 in State Bank of India during the Financial Year 2014-15
corresponding to Assessment Year
