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Reopening Based Only on Change of Opinion Is Not Permissible: ITAT Chennai
Case Law Details
- Case Name
- Hitesh Kumar Prithviraj Kawad Vs DCIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Chennai
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Hitesh Kumar Prithviraj Kawad Vs DCIT (ITAT Chennai)
The appeal in question concerns an individual assessee challenging the validity of reassessment proceedings and the denial of a deduction under Section 54F of the Income-tax Act, 1961, for the assessment year 2015-16. The original return of income was filed on 27 March 2016, declaring a total income of ₹99,75,750. The assessment under Section 143(3) was completed on 18 December 2017, determining income at ₹1,04,33,030. Subsequently, the Principal Commissioner of Income Tax (PCIT) issued a direction under Section 263 to r...
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