Non-filing of return vis-à-vis cash deposit found in AIR, notice u/s 148 sustainable

Sanjaykumar Gangaram Patel Vs ITO (ITAT Ahmedabad) Return not filed, however, cash deposit was found in AIR. Accordingly, AO issued notice u/s 148. Addition on cash deposited in bank account, opened with the assessee’s wife, is sustainable. Facts- The assessee is an individual. For AY 2006-2007, assessee has not filed a ROI. Annual Information Return details available with the Income-tax Department revealed that the assessee has made cash deposits of Rs.13,25,490/- and Rs.58,61,400/- in bank account. As the assessee has not filed ROI, the assessment was reopened and notice u/s 148 was issued...