Gurmail Singh v. Income-tax Officer, Ward 1(2), Bathinda
[Citation -2016-LL-0915-9]
| Citation | 2016-LL-0915-9 |
|---|---|
| Appellant Name | Gurmail Singh |
| Respondent Name | Income-tax Officer, Ward 1(2), Bathinda |
| Court | ITAT-Amritsar |
| Relevant Act | Income-tax |
| Date of Order | 15/09/2016 |
| Assessment Year | 2009-10 |
| Judgment | View Judgment |
| Keyword Tags | service of notice • unexplained cash • savings bank |
| Bot Summary: | Assessee by Sh. P.N. Arora, Advocate Department by: Sh. Rahul Dhawan, DR Date of hearing : 08.08.2016 Date of pronouncement: 15/09/2016 ORDER PER A.D. JAIN, JM This is the assessee s appeal for the assessment year 2009-10 against the action of the ld. CIT(A) in confirming the addition of Rs. 50,00,000/- representing unexplained cash deposits in the assessee s Savings Bank Account. Counsel for the assessee is that notice under section 143(2) of the Act was not served on the assessee within time. CIT(A) held that no such objection has been raised by the assessee in the assessment proceedings and as per section 292BB of the 2 ITA No.323/Asr/2014 A.Y. 2009-10 Act, if an assessee does not object to the service of notice during assessment proceedings, no such objection can be taken later on. DR has placed strong reliance on the observations of the ld. 4 We have heard the parties and have perused the material placed on record. Therein, it has been held that the absence of notice under section 143(2) of the Act cannot be held to be curable under section 292BB of the Act. |