Case Law Details
Case Name : Aldiablos Infotech Pvt. Ltd. Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Ahmedabad
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Aldiablos Infotech Pvt. Ltd. Vs ITO (ITAT Ahmedabad)
Conclusion: Since AO had merely reproduced identical reasons for multiple years without verifying facts or forming a belief based on individual year-specific material. Moreover, reopening was based on information received from an external source without any independent inquiry or application of mind by AO. Therefore, objections raised against mechanical reopening of assessment were considered and remanded the matters for fresh adjudication.
Held: Assessee-company was engaged in software-
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