2021 (1) TMI 770

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.... ORDER PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 14.06.2019, passed by Ld. Commissioner of Income Tax (Appeals)-XV, New Delhi for the quantum of assessment passed u/s.144/147 for the Assessment Year 2011-12. In the grounds of appeal, the assessee has challenged the validity of reopening u/s.147 and also addition aggregating t....

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.... in his assessment order that despite issuance of various notices to the assessee, the assessee has not responded. Accordingly, he passed the assessment u/144/147 and has made addition for sums aggregating to Rs. 10,56,670/- which is mainly on account of gross profit @ 25% on total credit appearing in the bank account of Rs. 26,90,040/- and cash deposits of Rs. 3,84,164/-. 3. Before the ld. CIT....

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....lieve and reason recorded is bad in law and does give him jurisdiction. 5. On the other hand, ld. DR submitted that though different name has been mentioned in ITS, but fact of the matter is that certain cash was deposited in the account of the assessee and assessee had not filed her return of income, and therefore, Assessing Officer has rightly assumed the jurisdiction. 6. After considering....

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....r Name; STATE BANK OF INDIA Filer Address: 3 STATE BANK BHAVAN MADAM CAMA ROAD, NARIMAN POINT, MUMBAI MAHARASHTRA Sr. No. Name and Address Transaction Amount Transaction Date Joint Count Actual Air Line No. RRR Number RRR Date Filer Branch Name and address 1 AMANPREET KAUR ACCT. No. 30984785712 WZ-254A G BLOCK HARI NAGAR NEW DELHI 26,13,240 31-MAR-11 1 ....