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ITAT Pune Remands Case for Failure to Decide Legal Ground under Section 147/148
Case Law Details
- Case Name
- Chetan Jeevanrao Jadhav Vs ITO (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
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Chetan Jeevanrao Jadhav Vs ITO (ITAT Pune)
Failure to Decide Legal Ground – CIT(A)/NFAC Ignored Legal Issue on Reopening u/s 147 Instead of 153C- ITAT Pune Remands Case to CIT(A)/NFAC for Fresh Adjudication
Both appeals filed by Assessee were against separate orders of CIT(A)/NFAC dated 05.12.2024 & 06.12.2024. The facts & issues being common, Tribunal disposed them by a consolidated order.
For AY 2014-15, Assessee filed return declaring income of ₹1.99 lakh. The case was reopened u/s 147 after due approval, & notice u/s 148 was issued on 31.03.2021. Since no r...
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