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CIT(A) Can’t Remand Reassessment Without Deciding on Validity of Reopening
Case Law Details
- Case Name
- DCIT Vs Phoenix Flexibles Private Limited (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Ahmedabad
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DCIT Vs Phoenix Flexibles Private Limited (ITAT Ahmedabad)
CIT(A) Cannot Remand Without Deciding Validity of Reopening –Wrongly Branded as 144 Order – ITAT Ahmedabad Directs CIT(A) to Decide on Reopening Matter
Assessee had filed return declaring ₹4.46 lakh. Based on information of accommodation entries, AO reopened the case u/s 147 and issued notice u/s 148 on 07.04.2022. In reassessment, AO made additions of ₹48.12 lakh u/s 68 & ₹9.66 lakh u/s 69C, passing the order on 11.03.2024, wrongly citing it as an ex-parte order u/s 144 though assessee had filed replie...
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