This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Borrowed Satisfaction Invalidates Reopening Under Section 147
Case Law Details
- Case Name
- Sushil Mitruka Vs DCIT (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Sushil Mitruka Vs DCIT (ITAT Kolkata)
Borrowed Satisfaction Backfires — Reopening Quashed; Cash Deposits Explained, Revenue Appeal Crumbles
Kolkata ITAT delivered a sweeping relief to Sushil Mitruka for AYs 2014-15 to 2017-18, holding that the very foundation of reassessment was illegal. The Tribunal found that reopening u/s 147 was based purely on borrowed satisfaction from DDIT (Investigation), with the AO mechanically reproducing the investigation report without any independent application of mind or formation of his own “reason to believe”. Such reopening, the Tribunal held, is imper...
Author Info
