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Case Law Details

Case Name : Mahesh Prasad Singh Vs PCIT (ITAT Raipur)
Related Assessment Year : 2011-12
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Mahesh Prasad Singh Vs PCIT (ITAT Raipur)

ITAT Raipur held that revisionary proceedings cannot be termed as illegal or not maintainable when the assessee have not responded and remain non-compliant in explaining his case before the PCIT.

Facts- The case of the assessee was selected for scrutiny and assessment order u/s. 143(3)/147 of the I.T. Act was passed. Thereafter, Pr. CIT noticed that enquiries made about the source of cash deposits/transactions are not completed. On

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