Revisionary proceedings not illegal when assessee remained non-compliant in explaining his case

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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