MANOJ KUMAR DAS,BEGUSARAI vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, DELHI

Appeal is allowed for statistical purposes

Bench: 19/07/2025. The Appeal Is Delayed By Around 37 Days. 4. That The Assessee States That The Reason For Delay Is That The Assessee Is Suffering From Hiv Aids & Is Constantly Under Treatment. Copy Of Medical Treatment Is Enclosed.

68 read with section 115BBE of the Act, notwithstanding the fact that the reassessment proceeding was initiated on the basis of cash deposits made in bank. 12. For that the Id. assessing officer has erred in not disclosing the details of the bank account/s in the impugned assessment order, on the basis of which the additions have been made