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ITAT Delhi Quashes Reopening for Wrong AY, No Failure to Disclose & Mechanical Approval
Case Law Details
- Case Name
- Ram Kishan Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Delhi
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Ram Kishan Vs ITO (ITAT Delhi)
Second Reopening Collapses: ITAT Delhi Quashes 147 for Wrong AY, No Failure to Disclose & Mechanical Approval
Assessee challenged the reassessment order passed u/s 147/144 for AY 2011-12. The original return had been filed on 31.03.2012, processed u/s 143(1), & later reopened vide notice dated 28.03.2013, culminating in an assessment order u/s 147/143(3) on 26.03.2014. Assessee had succeeded in that earlier round of litigation before CIT(A) on 20.12.2016.
Thereafter, AO again reopened the case—this time issuing a notice for the wron...
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