Case Law Details
Case Name : Manveer Singh Vs ITO (ITAT Delhi)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Delhi
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Manveer Singh Vs ITO (ITAT Delhi)
In the recent case of Manveer Singh Vs ITO, the Income Tax Appellate Tribunal (ITAT) in Delhi ruled that, before issuing a reassessment notice under Section 148 of the Income Tax Act for alleged cash deposits based on AIR information, it is essential to obtain a bank statement.
The case hinged on a reassessment order issued based on the Annual Information Report (AIR) data, without obtaining the appellant’s bank statement. Manveer Singh challenged th
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