16 February 2018
Respected, my client (assessee)is an individual who had filed his original return of income of Rs. 1,57,500/- on 08.09.2011. Thereafter, he was issued with a notice u/s 148, in compliance of which he said that original return consider as a valid return against your above notice u/s 148 of the I.T. Act. During the assessment proceeding A.O. add the amount deposited into assessee's name open bank a/c but: 1. That bank a/c not open by the assessee, 2. Signature used for open said bank a/c are not made by assessee, 3. Photo used for open said bank a/c are not of assessee, 4. Granter for open said bank a/c not known person of assessee, 5. The transaction made by this bank a/c for share trading are not made by the assessee and 6. Assessee also made FIR against bank manager and said share trading company which use said bank a/c for share trading. so, please suggest me related case laws on that basis I file appeal to income tax deptt.
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