Jurisdictional objection rejected as Assessee failed to prove address change or prior filing: ITAT Ahmedabad

Nalinkant Shyamshanker Pandya Vs ITO (ITAT Ahmedabad) Assessee did not file his return of income for AY 2012-13. AO had received an information that the assessee had made cash deposit of Rs.14,01,000/- in his bank a/c . In addition, there were non-cash deposits of Rs.3,39,450/- in the said bank a/c. On the basis of this information, AO  had recorded his reason u/s.147  &  notice u/s148  was issued but no return was filed in response to the notice . However,  Assessee had replied through e-mail to the SCN of AO  & given explanation regarding the cash deposits. AO  considered the ...