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Reopening Quashed for Non-Application of Mind & Wrong Sanction

Case Law Details

Case Name : RMP Holdings Private Limited Vs ITO (ITAT Delhi)
Related Assessment Year : 2012-13
Courts : All ITAT ITAT Delhi
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RMP Holdings Private Limited Vs ITO (ITAT Delhi)

ITAT Delhi quashed reassessment for AY 2012-13 as the AO wrongly recorded that assessment was being made for the first time, despite a completed scrutiny u/s 143(3). Reasons neither reflected true facts nor recorded failure of the assessee to disclose fully & truly material facts—making reopening beyond four years invalid. Appro

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Author Bio

Name: CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka, India
Member Since: 17 Feb 2018 | Total Posts: 4307
CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

My Published Posts

Excess stock addition restricted – Survey working flawed; only disclosed difference taxable – ITAT Bangalore Reassessment quashed for wrong sanction u/s 151(ii) – Approval by PCIT invalid after 3 years – ITAT Chennai U/s 12AB registration cannot be denied on apprehensions – Matter restored; U/s 80G rejection also set aside – ITAT Mumbai Cash found during survey explained – Gifts from relatives, professional receipts & firm withdrawals accepted; additions deleted – ITAT Bangalore U/s 80P(2)(d) deduction on interest restored to AO – Delay overlooked in interest of justice; verification directed as per SC ruling – ITAT Mumbai View More Published Posts

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