Case Law Details
Case Name : Arpit Goel Vs ITO (ITAT Delhi)
Related Assessment Year : 2009-10 to 2011-12
Courts :
All ITAT ITAT Delhi
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Arpit Goel Vs ITO (ITAT Delhi)
1. Assessing Officer is not suppose to arrive at the final conclusion. He is supposed to reach at a reasonable belief, which a prudent man will arrive at, that the income has escaped assessment. It has to be a prima facie case regarding escapement of income.
2. AO is not passing the final judgement. In the case in hand there is no two opinion that the assessee had bank account in which substantial cash was being deposited from various parts of the country. It
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so what is final conclusion? case closed???