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2018 (12) TMI 1874 - AT - Income TaxValidity of reopening of assessment u/s 147 - HELD THAT:- Where the Assessing Officer has reopened the assessment mechanically without application of mind and as well as following the decision of this Tribunal in the case of Narain Dutt Sharma Vs ITO [2018 (4) TMI 427 - ITAT JAIPUR] we hold that the reopening of the assessment is not valid and the same is quashed. Since we have quashed the reopening of the assessment and consequential reassessment, therefore, we do not propose to go into the other grounds regarding the additions sustained by the ld. CIT(A).Appeal of the assessee is allowed.
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