Lalchand Mehrumal Jagwani v. ITO (2023) 221 ITR 273 (Pune)(Trib)

S. 147: Reassessment-Notice to verify the deposits and withdrawals-Reassessment is bad in law. [S. 148]

Held that the reassessment notice to verify the deposits and withdrawals is bad in law. (AY. 2008-09)