On same observation & issue PCIT cannot direct to make enquiry what he deem fit

Gaurav Purohit Vs PCIT (ITAT Jodhpur)

The Income Tax Appellate Tribunal (ITAT) Jodhpur bench was tasked with adjudicating the case of Gaurav Purohit versus the Principal Commissioner of Income Tax (PCIT). The case revolved around the reopening of Purohit’s assessment under Section 147 of the Income Tax Act based on third-party information. The reopening aimed to verify transactions conducted under Purohit’s PAN.

Proceedings: Upon reopening, Purohit actively participated in the assessment proceedings. The Assessing Officer (AO), through a notice dated

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