Section 69A Reassessment Invalid Without Proper Hearing

Sarita Agarwal Vs ACIT (ITAT Dehradun) Section 69A r.w.s. 115BBE Addition Reopened: Dehradun ITAT Orders De-novo Assessment for AY 2017-18 Dehradun Bench of the ITAT, in Sarita Agarwal vs ACIT (ITA No. 204/DDN/2025, AY 2017-18, order dated 19.12.2025), set aside the appellate order of CIT(A)/NFAC and restored the matter to the Assessing Officer for de-novo assessment. The reassessment was completed u/s 147 r.w.s. 144B determining total income at ₹1.41 crore as against returned income of ₹34.59 lakh, by making an addition of ₹1.06 crore u/s 69A r.w.s. 115BBE. The Tribunal observed that th...