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

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

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

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