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5 results for “reassessment”+ Cash Depositclear

Sorted by relevance

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Key Topics

Section 14723Section 14810Cash Deposit5Section 271(1)(c)4Section 683Section 1443Section 249(4)(b)3Reassessment3Addition to Income3Limitation/Time-bar

RISHIKESH SHUKLA,SINGRAULI vs. ITO, WARD - III (1), MIRZAPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 124/VNS/2020[2009-2010]Status: DisposedITAT Varanasi19 May 2023AY 2009-2010

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year:2009-10 Shri Rishikesh Shukla, Income Tax Officer, S/O Shri K. P. Shukla, V. Ward-Iii(1), Sharma Colony, Mirzapur,U.P.. Waidhan,Singrauli-486886, Madhya Pradesh . Pan:Bcmps8094M (Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 253(3)

cash was deposited by the assessee in his bank account during the year under consideration , the Revenue has validly started the enquiry but the assessee did not respond to notices sent by the ITO, Rewa, M.P., and then the AO i.e. ITO, Rewa, M.P. had issued notice u/s 148 of the Act. The notice u/s 148 was issued within four

SHRI PRAKASH YADAV,BALLIA vs. INCOME TAX OFFICE, WARD - 2(4), BALLIA

3
Section 1512
Penalty2

In the result, the appeal of the assessee in ITA No

ITA 51/VNS/2022[2012-2013]Status: HeardITAT Varanasi12 Jan 2023AY 2012-2013

Bench: Ramit Kocharassessment Year:2012-13 Shri Prakash Yadav, Income Tax Officer, Rampur, Boha, Akhar, V. Ward-2(4), Ballia-277401, Uttar Pradesh Ballia-277401, U.P. Pan:Agvpy3320Q (Appellant) (Respondent)

Section 144Section 147Section 148Section 210Section 249(4)(b)Section 250

reassessment were not provided to the appellant before completion of assessment and only on the basis of AIR information regarding cash deposited

PANKAJ KUMAR GUPTA,AZAMGARH vs. INCOME TAX OFFICER, INCOME TAX OFFICER

In the result, both the appeals of the assessee stand allowed for statistical purposes

ITA 125/VNS/2023[2012-13]Status: DisposedITAT Varanasi10 Oct 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastava

For Appellant: S/Shri Piyush Kumar Kamal and Abhishek Kumar Gupta, AdvocatesFor Respondent: Smt Amandeep Kaur, D.R
Section 144Section 147Section 148Section 151Section 271(1)(c)

cash deposits of Rs.14,92,400/- made by the assessee in his bank account during the year under consideration as his unexplained income and added the same to the total income of the assessee. Apart from this, the AO also added a sum of Rs.6,120/- to the total income of the assessee under the head ‘other source of income

PANKAJ KUMAR GUPTA,AZAMGARH vs. ITO WARD3(1), INCOME TAX OFFICE AZAMGARH

In the result, both the appeals of the assessee stand allowed for statistical purposes

ITA 126/VNS/2023[2012-13]Status: DisposedITAT Varanasi10 Oct 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastava

For Appellant: S/Shri Piyush Kumar Kamal and Abhishek Kumar Gupta, AdvocatesFor Respondent: Smt Amandeep Kaur, D.R
Section 144Section 147Section 148Section 151Section 271(1)(c)

cash deposits of Rs.14,92,400/- made by the assessee in his bank account during the year under consideration as his unexplained income and added the same to the total income of the assessee. Apart from this, the AO also added a sum of Rs.6,120/- to the total income of the assessee under the head ‘other source of income

RAGHAWENDRA PRATAP SINGH,VARANASI vs. DY. CIT, CIRCLE - 02,, VARANASI

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 96/VNS/2020[2009-2010]Status: DisposedITAT Varanasi11 Jan 2023AY 2009-2010

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2009-10 Late Raghawendra Pratap Singh, Vs. Deputy Commissioner Of Income L/H Geepta Singh (Wife), Tax, Circle-2, Varanasi C-53-54, Shivlok Tower, Lanka Varanasi-221005 Pan-Ahbps8614A (Appellant) (Respondent) Appellant By: Sh. Ashish Bansal, Advocate Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 11.01.2023 Date Of Pronouncement: 11.01.2023

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 147Section 148Section 68

reassessment proceedings under section 147 of the Act. 3. BECAUSE the ld. Assessing Officer has erred in law and on facts in initiating proceedings under section 147 of the Act, as the same had been initiated merely on the basis of deposits in his regular bank account and no 'material' of adverse nature having been found against the appellant. WITHOUT