BYAS PRASAD VERMA,KUSHINAGAR vs. INCOME TAX OFFICER, WARD - 2(4), KUSHINAGAR
In the result, the appeal of the assessee stands allowed for statistical purposes
ITA 2/VNS/2024[2012-2013]Status: DisposedITAT Varanasi10 Oct 2025AY 2012-2013
Bench: Shri. Sudhanshu Srivastavaassessment Year: 2012-13 Byas Prasad Verma V. The Income Tax Officer Vill. Dhaurahara Ward 2(4) Nadwa Bishunpur Kushinagar Fazilnagar, Kushinagar (U.P) Tan/Pan:Amupv6031E (Appellant) (Respondent) Appellant By: None Respondent By: Smt Amandeep Kaur, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 26.07.2023, Passed By The National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2012-13. 2.0 The Brief Facts Of The Case Are That The Assessee Had Not Filed His Return Of Income For The Year Under Consideration. The Income Tax Department Was In Possession Of Information That The Assessee Had Made Cash Deposits To The Tune Of Rs.16,45,000/- In His Saving Bank Account. In Order To Examine These Facts, The Assessing Officer (Ao) Reopened The Case Of The Assessee Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) After Issuing Notice Under Section 148 Of The Act. Thereafter, The Ao Issued Statutory Notices To The Assessee, Requiring The Assessee To Furnish The Source Of Cash
For Appellant: NoneFor Respondent: Smt Amandeep Kaur, D.R
Section 144Section 147Section 148Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 69A
penalty proceedings under sections 271(1)(c) and 271(1)(b)of the Act, separately.
2.2
Aggrieved, the assessee preferred an appeal before the NFAC, which dismissed the appeal of the assessee ex-parte qua the assessee.
2.3
Now, the assessee has approached this Tribunal challenging the orders of the AO as well as the NFAC by raising the following
