Case Law Details
Case Name : Binod Kumar Mahato Vs PCIT (ITAT Kolkata)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Kolkata
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Binod Kumar Mahato Vs PCIT (ITAT Kolkata)
The reasons for scrutiny selection through CASS, is to examine the cash deposits in savings bank account, as these are more than the turnover. The Assessing Officer stuck to these reasons and completed the assessment u/s 143(3) of the Act. Aggrieved with this order, the assessee carried the matter in appeal before the ld. First Appellate Authority. The ld. CIT(A) considered this order and granted part relief. On these facts, the question is whether the ld. Pr. CIT is empowered to inv
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