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2020 (8) TMI 589 - AT - Income TaxValidity of reopening of the assessment - as per AIR data information received from the Office of the DIT CIB Rajasthan, Jaipur showing that the assessee has paid credit card bills in the financial year 2008-09 - AO received the information about the credit card bills payment - HELD THAT:- AO has not made any addition but accepted the return of income declared by the assessee in the original return of income while passing the order on 08.08.2017. AO has reopened the assessment only on suspicion of escapement of income on account of credit card payment without considering the fact that the assessee already filed his return of income declaring total income as income under the head ‘Salary’. The AO during the course of assessment proceedings verified the income of the assessee from M/s. Genpact India as well as the details of the credit card payment from Citibank and the AO has received the requisite details from the said company. In the case in hand, the assessee has duly brought to the notice of the ld. CIT (A) that the return of income was filed on 9th July, 2010. However, without considering the same, the ld. CIT (A) upheld the reopening of the assessment by recording the reasons on incorrect facts. Hence in the facts and circumstances of the case, we find that the reopening of the assessment by the AO is without application of mind and simply going by the information received as per AIR Data. Hence the reopening of the assessment is quashed being invalid. - Decided in favour of assessee.
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