ITAT Deletes Addition Based on AIR Property Data as Assessee’s Evidence Remains Unrebutted

Sangeeta Sunil Kadoo Vs ITO (ITAT Nagpur) The appeal was filed by the assessee against the order dated 21.02.2024 passed by the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC), Delhi for Assessment Year 2013–14. The assessee challenged the reassessment proceedings initiated under section 148 and the additions made therein on several grounds. The assessee contended that the reassessment proceedings were invalid as no opportunity of being heard was provided before issuing the notice under section 148, and the notice did not specify the reasons for reopening the as...