SHRI RAJESHKUMAR MAHESHBHAI MANEK,ANJAR KUTCH vs. THE ITO WARD-2, GANDHIDHAM-KUTCH, GANDHIDHAM-KUTCH
In the result, additional legal ground raised by the assessee is allowed
ITA 155/RJT/2024[2012-13]Status: DisposedITAT Rajkot07 Jan 2025AY 2012-13
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha
For Appellant: Shri Chetan Agarwal & Shri Brijesh ParekhFor Respondent: Shri Abhimanyu Singh Yadav, Sr.. DR
Section 143(3)Section 147Section 40A(3)
reassess ‘the cash deposit transactions in relation to non-filing of return of income’ however, the assessing officer made the addition in the hands of the assessee, on different footing, under section 40A(3