Gajiben Mahotji Thakor Vs ITO (ITAT Ahmedabad)
Transfer of Case Within Same City Needs No Fresh Notice – ITAT Ahmedabad Upholds Reassessment & Addition on Land Sale; Reopening Upheld Despite Change of Assessing Officer: ITAT Says No Fresh Notice Needed; Assessee Fails to Prove Procedural Lapse in Reopening—ITAT Dismisses Appeal; Transfer Within Same City Doesn’t Invalidate Reassessment: ITAT Clarifies Section 127; No Relief for Assessee on Capital Gains—Failure to Provide Cost Evidence Proves Fatal; Co-Owner’s Treatment Irrelevant—ITAT Upholds Independent Taxability of Capital Gains; Reopening Based on Sale Information Sustained—Assessee’s Legal Objections Fail; ITAT Ahmedabad Upholds Reassessment Validity—Assessee’s Grounds Termed Unsubstantiated; Undated Reasons Argument Rejected—ITAT Finds Properly Recorded and Approved Reopening; Procedural Defect Claims Fail—ITAT Says Transfer Order Covers Jurisdiction; No Evidence, No Indexation—ITAT Refuses Benefit for Lack of Proof.
Assessee challenged the reopening & reassessment made u/s 147/143(3), contending that the notice u/s 148 was invalid, reasons were not properly provided, & that the AO who issued the notice (Ward 3(3)(2)) differed from the AO who completed assessment (Ward 3(3)(8)) without reissuing notice u/s 143(2). She also argued that co-owners’ cases were accepted & hence her addition was unjustified.
Tribunal examined the transfer order u/s 127, finding that both AOs were located in the same city & hence, under s.127(3)–(4), no fresh notice was required when jurisdiction changed within the same locality. Therefore, reassessment proceedings were held legally valid.
