SHREEMATI JASWANTI DEVI L/H OF LATE SHRI RANDHIR SINGH DAHIYA,BHILAI vs. INCOME TAX OFFICER, WARD-1(3), BHILAI
In the result, appeal of the assessee is allowed in terms of my aforesaid observations
ITA 13/RPR/2020[2014-15]Status: DisposedITAT Raipur27 Mar 2023AY 2014-15
Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.13/Rpr/2020 "नधा"रण वष" / Assessment Year : 2014-15
For Appellant: Shri S.R Rao, AdvocateFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(3)Section 147Section 148Section 69
reassessment proceedings u/s.147 of the Income
Tax Act, 1961 without fulfilling all mandatory conditions is bad in law and without jurisdiction.
2. In the facts and circumstances of the case and in law the ld.
Commissioner of Income Tax (Appeals) has erred in confirming addition of Rs.24,79,290/- as unexplained cash deposit without considering facts and evidences in their
