TaxTMI 
TaxTMI 
2021 (10) TMI 568
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....essee has deposited cash of Rs. 17,71,800/- in his bank account with Bank of India. Letter issued by the A.O. for verification in the address given by the assessee in the bank record. However, the A.O. did not receive any reply to the said letter. Therefore, after recording reasons and obtaining prior approval from the PCIT, Ghaziabad, the A.O. issued notice under section 148 dated 21.03.2016. Since no one attended in response to the said notice nor any compliance was made, the A.O. issued notice under section 123(1) along with a questionnaire. Again there was no compliance. Therefore, the A.O. proceeded to complete the assessment under section 147/144 of the I.T. Act, 1961. Since, there was no response from the side of the assessee, the A.....
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....also filed detailed written submissions and various decisions to the proposition that in the absence of any service of notice under section 148 to the assessee, the re-assessment proceedings are bad in Law. It was argued that the notice issued under section 148 on the address alleged at Village Duhai, Ghaziabad does not mention House Number, PIN, nearby area etc. The A.O. has not verified the correct address and although the assessee was residing in Delhi and was regularly filing his return of income and the address was also available with the A.O, however, without verification of the facts, the A.O. issued notice under section 148 without mentioning the correct address and, therefore, the same cannot be treated as a valid notice. Further t....
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.... of Hon'ble jurisdictional court/tribunals etc. 3. Because Id. CIT(A) further erred in not appreciating the fact that 'reasons'/notice is issued by non-jurisdictional AO though assessee is regularly assessed by other AO at other place and the issue is covered by ratio of decisions of Hon'ble court/tribunals etc. in favor of assessee. 4. Because notice u/s 148 is issued only to verify cash deposit in bank that too with wrong allegation about no ROI/reply of assessee and as such the same is without any valid mental application/satisfaction etc. of AO/approving authority in terms of several cases of Hon'ble jurisdictional/other courts/ITAT and is not a valid notice. 5. Because, without prejudice t....
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....r hand strongly supported the order of the Ld. CIT(A) and submitted that the assessee himself has shown the nature of occupation as 'agriculture', whereas, the assessee is a school teacher. Notice was issued on the given address as per the bank account details. Therefore, it cannot be said that notice was sent on the wrong address or improper address. If the assessee was staying at Delhi and was filing the return of income at Delhi, the assessee should have corrected his address in the bank account given to the bank. Since the bank account is an undisclosed bank account which is not known to the Department and huge cash has been deposited in the said bank account, therefore, the assessee cannot escape from the onus caste on him. He accordin....