Case Law Details
Case Name : Atar Singh Vs ITO (ITAT Delhi)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Delhi
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Atar Singh Vs ITO (ITAT Delhi)
AIR Cash Deposit Alone Not Enough for Reopening; Contradictory “Reasons to Believe” Quash Reassessment – ITAT Delhi
The Delhi Bench of the ITAT, in Sh. Atar Singh vs. ITO, Ward-1(1), Faridabad (ITA No.2732/Del/2025, AY 2012-13, order dated 19-12-2025), quashed the reassessment proceedings initiated u/s 147/148, holding that the “reasons to believe” were contradictory, vague a Please become a Premium member. If you are already a Premium member, login here to access the full content.
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