This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 147 Reassessment Valid Where Search Material Not Directly Pertain to Assessee: ITAT Pune
Case Law Details
- Case Name
- DCIT Vs Hargobind Hazarimal Tejwani (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
DCIT Vs Hargobind Hazarimal Tejwani (ITAT Pune)
The Revenue appealed against the order dated 25.09.2025 passed by the CIT(A)-12, Pune for Assessment Year 2012-13, whereby the reassessment framed under Sections 147/148 of the Income-tax Act, 1961 was quashed on legal grounds without adjudicating the additions on merits. The reassessment had arisen from an assessment order dated 30.12.2016 passed under Section 143(3) read with Section 147.
The assessee had filed a return declaring income of Rs.74,74,184. Following a search under Section 132 on the Porwal, Agarwal, Mutha, Karia a...
Author Info
