SHRI PRAKASH YADAV,BALLIA vs. INCOME TAX OFFICE, WARD - 2(4), BALLIA
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
section 210 by the previous income not for the income earn during the year.
3. Because the Ld. Commissioner of Income Tax (A) was not justified that the reason recorded u/s 148 for reassessment were not provided to the appellant before completion of assessment and only on the basis of AIR information regarding cash deposited in the bank Rs.1130000.00
