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Case Law Details

Case Name : Nitrangan Singh Gwal Vs ITO (ITAT Allahabad)
Related Assessment Year : 2011-12
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Nitrangan Singh Gwal Vs ITO (ITAT Allahabad)

In Nitrangan Singh Gwal vs. ITO, the ITAT Allahabad dealt with an appeal involving a ₹45,42,005 cash deposit in an ICICI Bank account during the financial year 2010-11. The Assessing Officer (AO) initiated proceedings under Section 147 of the Income Tax Act, 1961, issuing a notice under Section 148. The assessee failed to respond to multiple notices, leading to an ex parte assessment. The Commissioner of Income Tax (Appeals) [CIT(A)] also observed non-compliance during appellate proceedings.

Before the tribunal, the ass

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