Assessment Set Aside as AO’s Letter Did Not Address Reopening Objections

ITO Vs Hardeep Singh (ITAT Delhi) The Revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT) Delhi challenging the order dated 24 January 2020 passed by the Commissioner of Income Tax (Appeals), Karnal, for Assessment Year 2011–12. The assessee also filed cross objections. The case originated from issuance of a notice under Section 148 of the Income Tax Act on 23 March 2018, pursuant to which the assessee filed a return declaring income of ₹1,34,955 and agricultural income of ₹2,70,468. The assessee raised objections to the reopening on 23 August 2018, contending that th...