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Re-assessment held to be void if AO has not analysed in detail the reasons of reopening
Case Law Details
- Case Name
- Bhajan Singh Vs Commissioner of Income-tax-II (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2002-03
- Courts
- All ITAT, ITAT Chandigarh
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IN THE ITAT CHANDIGARH BENCH ‘A’
Bhajan Singh
v/s.
Commissioner of Income-tax-II, Chandigarh
IT Appeal No. 574 (Chd.) of 2012
[Assessment year 2002-03]
July 31, 2012
ORDER
T.R. Sood, Accountant Member
In this appeal the assessee has raised the following effective grounds:
“1. The Ld. Commissioner has erred in invoking the jurisdiction for revision u/s 263 of the Income-tax Act, 1961 and in cancelling the assessment order passed u/s 147 r.w.s. 148 of the Act, without establishing the error in the assessment order or its prejudicial interest to the revenue. The revision orde...
