2022 (9) TMI 461

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....riginated from the order of the Ld. Income Tax Officer, Udhampur, order passed u/s. 144 of the Act, date of order 28.03.2013. 2. Brief fact of the case is that the assessee in his minor age with two major had opened bank account on July 1981. The two majors are in relation of father and uncle of assessee. The PAN was used of his father in the bank account, maintained by the Jammu Central Cooperative Bank Ltd., bearing account 1656. The certificate from bankers is enclosed in APB page No. 22 as proof of existence of account. In the financial year under appeal the assessment was completed u/s. 144 and addition was made in deposit of cash in saving bank account. During the assessment year under appeal the assessee was major and bank account....

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....05.2017, Counsel of the assessee Sh. Anil Gupta, C.A. appeared and filed return of income in response to the notice under section 148 along with bank account statements and bills. In the reply he has stated that cash deposit in the saving account maintained with Jammu Central Co-operative bank, Bhaderwah is out of the sale proceeds of the small book shop of the assessee under the name and style M/s. Goni Book, shop, Bhaderwah. On 16.06.2017 a letter asking the assessee to produce Bank account statement of Jammu and Kashmir bank as earlier submitted was not legible and also asked furnish the copy of registration under shop and establishment act to establish the existence of the shop fixing the case for hearing on 23.06.2017. Finally on 19.07....