Held that thee assessee having not filed his return for the relevant assessment year despite the fact that there were substantial cash deposits/credits in his account with a co-operative society during the relevant year, reopening of assessment under s. 147 is valid. (AY. 2015-16 to 2017-18)
Kaushik Pra Vinchandra Gohel v. AO (2004) 231 TTJ 1 (UO) (Ahd)(Trib)
S. 147 : Reassessment-Cash deposit-Substantial cash deposit-Return not filed-Reassessment notice is valid. [S. 68,115BBE, 148]