Reopening Collapses, All Other Additions Fall: ITAT Delhi Dismisses Revenue’s Appeal

DCIT Vs Ameeta Mehra (ITAT Delhi) Reopening Collapses, All Other Additions Fall: ITAT Delhi Dismisses Revenue’s Appeal The Delhi ITAT “E” Bench, in DCIT v. Ameeta Mehra (ITA No. 3568/Del/2025, AY 2013-14; order dated 29.12.2025), has dismissed the Revenue’s appeal holding that once the very basis of reopening does not survive, no other additions can be sustained. The assessment was reopened on the sole allegation of unexplained bank credits. While framing reassessment, the AO made multiple additions on diverse issues such as unexplained credits, ESR expenses, horse upkeep, travelling e...