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Cash Deposits Alone Cannot Justify Reopening of Assessment: ITAT Delhi
Case Law Details
- Case Name
- Atar Singh Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Delhi
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Atar Singh Vs ITO (ITAT Delhi)
AIR Cash Deposit Alone Not Enough for Reopening; Contradictory “Reasons to Believe” Quash Reassessment – ITAT Delhi
The Delhi Bench of the ITAT, in Sh. Atar Singh vs. ITO, Ward-1(1), Faridabad (ITA No.2732/Del/2025, AY 2012-13, order dated 19-12-2025), quashed the reassessment proceedings initiated u/s 147/148, holding that the “reasons to believe” were contradictory, vague and reflected complete non-application of mind.
The Tribunal noted that the AO reopened the assessment solely on the basis of AIR information of cash deposits of ₹...
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