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Invalid 147 Reopening: Assessment Scrapped for Incorrect Assumption of Non-Filing
Case Law Details
- Case Name
- Dinesh Babu Saxena Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All ITAT, ITAT Delhi
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Dinesh Babu Saxena Vs ITO (ITAT Delhi)
AO Claimed No Return Was Filed, Assessee Proved It Was- Reopening on Wrong Facts—Delhi ITAT Quashes 147 Assessment
Appeal was delayed by 108 days. Assessee filed affidavit & medical records. Tribunal held that delay was bona fide & condoned it. On merits, Assessee challenged validity of reopening u/s 147 r.w.s. 148. AO reopened assessment on the premise that no return of income for AY 2008-09 was filed & that investment of Rs.63,00,000/- in property was unexplained. Assessee demonstrated that he had filed return on 26.12.200...
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