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Duplicate PAN & No Hearing: ITAT Sets Aside Reassessments for 5 Years
Case Law Details
- Case Name
- Vikrant Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Delhi
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Vikrant Vs ITO (ITAT Delhi)
Duplicate PAN, Faceless Lapses & No Hearing: ITAT Delhi Sets Aside Reassessments for Five Years
Delhi ITAT set aside the reassessment orders passed u/s 147 r.w.s. 144 and restored the matters to the file of the AO for fresh adjudication.
The reassessments were initiated based on information regarding immovable property transactions allegedly undertaken by the Assessee. The AO proceeded on a duplicate PAN, despite the Assessee’s specific contention that all such transactions were already disclosed in returns filed under another valid PAN, and requested deactiva...
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