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Reassessment Quashed Due to Mismatch Between 148A(b) Notice and 148A(d) Order
Case Law Details
- Case Name
- Ashok Kumar Jain Vs PCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Delhi
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Ashok Kumar Jain Vs PCIT (ITAT Delhi)
Variance Between 148A(b) & 148A(d) Proves Fatal – Reopening Built on One Allegation, Order on Another- Show Cause Speaks of Bogus ITC, Order Speaks of Bogus Purchases – Jurisdictional Mismatch Sinks Reassessment– ITAT Delhi Quashes 148A & 263
The appeal was filed against the revisional order u/s 263 dated 29.03.2025 whereby PCIT revised assessment order dated 16.03.2023 passed u/s 147 r.w.s. 144 r.w.s. 144B. PCIT held that AO had mechanically accepted alleged bogus purchases from M/s RCI Industries & Technologies Ltd amounting to Rs.2...
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