Reopening of assessment u/s. 148 after due application of mind justifiable: ITAT Chennai

Smt. Pozhaniappan Malliga Vs ITO (ITAT Chennai) ITAT Chennai held that approval of large number of cases in a single day cannot be reason for faulting reopening of assessment since the case was reopened u/s. 148 of the Income Tax Act after due application of mind. Facts- The sole grievance of the assessee, in the present appeal, is assessment of income of Rs.14.60 Lacs which represent cash deposits in the savings bank account. The assessee is stated to have deposited cash of Rs.14.45 Lacs in her savings bank account maintained with Karur Vysya Bank Ltd. The assessee did not file return of inco...