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2019 (8) TMI 1484 - ITAT DELHIReopening of assessment u/s 147 - unexplained money deposited in the bank account - HELD THAT:- Facts are identical as have been considered in the case of Tajendra Kumar Ghai Vs ITO [2017 (6) TMI 491 - ITAT DELHI] in which it was held that since no proceedings were pending before the AO when he issued the letter of inquiry to the assessee, therefore, such inquiry letter was not valid in the eyes of law. It was further held that the assessee was not required to respond to this invalid and non est inquiry letter issued by the AO. The deposit in the bank account per se cannot be income of assessee. In this case, reopening of assessment was quashed. Set aside the orders of authorities below and quash the reopening of assessment. Resultantly, all additions are deleted. In the result, appeal of the assessee is allowed. In the case of assessee Hameeda Begum, assessee challenged the reopening of assessment as well as addition of ₹ 16,00,000/- being money deposited in the bank account. The reasons and facts are identical. Resultantly, all additions stands deleted. Appeal of assessee is allowed.
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