Reopening Quashed for Mechanical “Bogus Sub-Contractor” Reasons

Jitendrakumar Dahyalal Parmar Vs ITO (ITAT Ahmedabad)

Reopening Based on Identical “Bogus Sub-Contractor” Reasons Quashed; 44AD Income Cannot Be Re-Disallowed: ITAT Ahmedabad

Summary:

The Ahmedabad Bench (SMC) of the Income Tax Appellate Tribunal (ITAT) allowed the assessee’s appeal for AY 2011-12 and quashed the reassessment proceedings under section 147, holding that the reasons recorded for reopening were mechanical, identical, and without independent application of mind.

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