ITAT Orders Fresh Verification of Unexplained Russian Remittances in Alleged Over-Invoicing Case

Partap Singh Vs ACIT (ITAT Delhi)

The Income Tax Appellate Tribunal (ITAT), Delhi, heard a batch of appeals filed by the assessee, Partap Singh, against separate orders of the Commissioner of Income-tax (Appeals) for the assessment years (A.Y.) 2008-09, 2009-10, and 2010-11. As the grounds and facts were identical, the appeals were disposed of through a common order.

I. Challenge to Reopening Proceedings (Section 147) The assessee challenged the initiation of reassessment proceedings under Section 147 of the Income-tax Act, arguing that the Assessing Office

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