Case Law Details
Case Name : Shri. Raj Singh Vs ITO (ITAT Agra)
Related Assessment Year : 2008-09
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Shri. Raj Singh Vs ITO (ITAT Agra)
Conclusion: Proceedings under section 148 could not be initiated for verification of the sources of investment and therefore, the reasons recorded by AO were no reasons in the eye of law for assuming jurisdiction for issuing notice under section 148.
Held: AO had an information that assessee had purchased two immovable properties. Notice under section 148 was issued to assessee, which was complied with partially, culmin
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