This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITAT Quashes Reassessment: AO Reopened Case on Wrong Assumption That Assessee Was a Non-Filer
Case Law Details
- Case Name
- Ravindra Kumar Gupta Vs ITO (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Hyderabad
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Ravindra Kumar Gupta Vs ITO (ITAT Hyderabad)
ITAT Quashes Reassessment: AO Reopened Case on Wrong Assumption That Assessee Was a Non-Filer
The Hyderabad ITAT quashed the entire reassessment proceedings after finding that the Assessing Officer had reopened the assessment on a factually incorrect assumption that the assessee had not filed a return of income. The Tribunal noted that while recording reasons for reopening under section 147, the Assessing Officer specifically stated that the assessee was a “non-filer”. However, the records clearly showed that the assessee had already filed his ...
Author Info
