Mahipalsinh Amarsinh Solanki Vs. Income Tax Officer

Parties Involved

Facts Summary

The appeal is filed by the Assessee against the appellate order dated 21.03.2005 passed by the Commissioner of Income Tax (Appeals) Anand/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2011-12. The assessee has raised several grounds of appeal, primarily challenging the validity of the notice issued under section 148, the addition of Rs. 12,72,310/- to the income, and the failure to provide sufficient opportunity to submit necessary evidences. Despite multiple opportunities, the assessee failed to submit any submissions or supporting documents to substantiate the source of cash deposits.…

Legal Issues

• 1. Validity of the notice issued under section 148
• 2. Addition of Rs. 12,72,310/- to the income
• 3. Opportunity given to the assessee to submit evidence

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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