ITAT Delhi Quashes Reopening for Wrong AY, No Failure to Disclose & Mechanical Approval

Ram Kishan Vs ITO (ITAT Delhi) Second Reopening Collapses: ITAT Delhi Quashes 147 for Wrong AY, No Failure to Disclose & Mechanical Approval Assessee challenged the reassessment order passed u/s 147/144 for AY 2011-12. The original return had been filed on 31.03.2012, processed u/s 143(1), &  later reopened vide notice dated 28.03.2013, culminating in an assessment order u/s 147/143(3) on 26.03.2014.  Assessee had succeeded in that earlier round of litigation before CIT(A) on 20.12.2016. Thereafter, AO again reopened the case—this time issuing a notice for the wrong assessment year...