No re-assessment by AO u/s 147 in case of unprocessed original return

Rajesh Kumar Vs ACIT (ITAT Delhi) Conclusion: Re-opening of assessment by AO was unjustified if the original return had not been processed by following the decision in case of Super Spinning Mills Ltd. vs Addl. CIT 37 DTR (Chennai) (T.M) (Trib). Held: Assessee filed his return of income u/s 139(1) through e-mode, declaring total income of INR 1,11,12,390/-. Thereafter, a survey operation u/s 133A was carried out at the business premises of the assessee and AO re-opened the assessment u/s 147 on the basis of material found and impounded during the course of survey operation. After considering v...