Case Law Details
Shri Satyawan Vs ITO (ITAT Delhi)
Hon’ble Delhi High Court considering the decision of the Hon’ble Bombay High Court in the case of CIT Vs. M/s. Jet Airways (I) Limited (2011) 331 ITR 236 (Bom.) held that if the Assessing Officer does not make any addition on the primary ground on the basis of which proceedings under Section 147 were initiated he cannot make other additions.
The ratio of the decision of the Hon’ble Delhi High Court squarely applies to the facts of the case since the Assessing Officer did not make any addition for which the reopening was made. The Assessing Officer made various other additions other than the addition for which the assessment was reopened. In view of the above, respectfully following the above decision of the jurisdictional High Court, I hold that the reassessment order passed by the Assessing Officer under Section 143(3) read with Section 147 of the Act is bad in law and the same is quashed on this ground.
FULL TEXT OF THE ORDER OF ITAT DELHI
1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), Hisar [hereinafter referred to CIT (Appeals)] dated 27.12.2018 for assessment year 2010-11.
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