Case Law Details
Ram Niwas Jain Vs ITO (ITAT Delhi)
AO has completed the assessment u/s. 143(3)/147 of the Act on 10.11.2017 without issuing mandatory notice us. 143(2) of the I.T. Act, 1961 which is against the law laid down by the Hon’ble Apex Court in the case of ACIT vs. Hotel Blue Moon, 324 ITR 372 (2010) (SC) wherein, it has been held that in the absence of the notice u/s. 143(2) of the Act the assessment framed by the Assessing Officer is liable to be quashed. Even otherwise, I find that Ld. Pr. CIT has granted the approval in a mechanical manner by putting only “Yes” which is not valid for initiating the reassessment proceedings. Thereafter, the AO has mechanically issued notice u/s. 148 of the Act. Keeping in view of the facts and circumstances of the present case and the case laws applicable in the case of the assessee, I am of the considered view that the reopening in the case of the assessee for the asstt. Year in dispute is bad in law and deserves to be quashed, hence, the same is quashed and the addition in dispute is deleted.
FULL TEXT OF THE ITAT JUDGEMENT
These appeals are filed by the assessee against the respective impugned orders both dated 28.6.2019 passed in the quantum appeal as well as in penalty appeal relating to assessment year 2010-11 by the Ld. CIT(A)-13.
2. The grounds raised in the Quantum appeal No. 6908/Del/2019 read as under:-
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