Entire Bank Credits Can’t Be Added Without Proper Opportunity

Samiulla Vs ITO (ITAT Bangalore) Entire Bank Credits Can’t Be Added Blindly: Three Notices Aren’t Enough: ITAT Restores Bank Credit Case to CIT(A) Natural Justice First:  144 Assessment Needs Care: Matter Remanded for Proper Adjudication Bangalore ITAT “B” Bench, in   Samiulla Vs ITO  (ITA No. 2405/Bang/2024, AY 2018-19; order dated 31.01.2025), set aside the order of CIT(A), NFAC & remanded the matter for fresh adjudication, subject to payment of ₹5,000 as cost. Assessee had not filed return of income, and the case was reopened u/s 147 due to large credits in bank accounts....