https://www.taxtmi.com/caselaws?id=778490 ITAT held the reopening valid: service of notice under s.148 by email was proved, recorded reasons provided post-assessment and thus no grievance on non-supply, and the AO had applied mind by making enquiries under s.133(6) with PCIT approval. Grounds alleging invalid reopening were dismissed. On unexplained cash deposits, the tribunal found the assessee's custodial explanation unsupported by documents, set aside that issue to the AO for verification of newly submitted evidence and directed reconsideration of the source of deposits. en-us Fri, 17 Jan 2025 00:00:00 +0530 Wed, 17 Sep 2025 13:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778490 ITAT held the reopening valid: service of notice under s.148 by email was proved, recorded reasons provided post-assessment and thus no grievance on non-supply, and the AO had applied mind by making enquiries under s.133(6) with PCIT approval. Grounds alleging invalid reopening were dismissed. On unexplained cash deposits, the tribunal found the assessee's custodial explanation unsupported by documents, set aside that issue to the AO for verification of newly submitted evidence and directed reconsideration of the source of deposits. Case-Laws Income Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778490