Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 414 - ITAT BANGALOREValidity of reopening of assessment u/s 147 - Non supply of reason to assessee - HELD THAT:- The reasons recorded for issuance of notice u/s. 148 of the I.T. Act for assessment years 1994-1995 and 1995-1996 has not been supplied to the assessee inspite of specific request by the assessee. Therefore, going by the dictum laid down in the case of Pr. CIT v. V. Ramaiah [2018 (12) TMI 1516 - KARNATAKA HIGH COURT], we hold that the reopening of assessment is invalid. - Decided in favour of assessee.
|