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Form 35 Defect Curable, Dismissal Without Hearing Set Aside
Case Law Details
- Case Name
- Raisoni Bagrecha Diamonds Pvt. Ltd. Vs PNE-C-(25)(1) (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
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Raisoni Bagrecha Diamonds Pvt. Ltd. Vs PNE-C-(25)(1) (ITAT Pune)
Natural Justice Over Technicalities- Defective Form 35 Is No Death Knell: Appeals Restored for Merits
The Pune Bench of the ITAT in Raisoni Bagrecha Diamonds Pvt. Ltd. vs. DCIT [ITA Nos. 2548 & 2550/PUN/2025; AYs 2015-16 & 2016-17; order dt. 01-01-2026] set aside the orders of the CIT(A)/NFAC and restored the matters for fresh adjudication on merits. The appeals arose from ex-parte reassessment orders where additions were made u/s 69 on account of alleged bogus liabilities, undisclosed purchases and suppressed sales, main...

