Govind Mansharam Dingwa vs. Income Tax Officer
Case No: ITA No. 5019 & 5020 /MUM/2025
Court: INCOME-TAX APPELLATE TRIBUNAL, MUMBAI
Date: 1/30/2026
Parties Involved
appellantGovind Mansharam Dingwa
respondentIncome Tax Officer
Facts Summary
The case involves two appeals filed by the assessee, Govind Mansharam Dingwa, challenging the orders passed by the Commissioner of Income-Tax, National Faceless Appeal Centre (CIT(A), NFAC), Delhi, for the Assessment Years 2015-16 and 2016-17. The assessee's case was reopened by the Jurisdictional Assessing Officer (JAO) based on information regarding substantial cash transactions. However, the actual cash deposits and withdrawals were significantly lower than the reported figures. The assessee …
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the notice issued under section 148A(b) of the Income-tax Act.
- 2. Validity of the order issued under section 148A(d) of the Act.
1 more legal issue analysed in this judgement.
Precedents Relied Upon
7 precedents cited in this judgement.