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2020 (12) TMI 985 - AT - Income TaxReopening of assessment u/s 147 - HELD THAT:- AO has completely ignored the reassessment order dated 11.3.2015 passed u/s. 148/143(3) of the Act in which he has accepted the cash credit in dispute in the form of share capital from these 5 entities and again reopened the case of the assessee for the same assessment year on the same ground by recording the almost same reasons and made the same addition which is in dispute while completing the assessment in dispute u/s. 147/143(3) of the Act vide order dated 30.12.2017, which is not permissible as per law as well as in view of the aforesaid judgment of ADITYA KHANNA [2017 (12) TMI 64 - DELHI HIGH COURT] Considering the documentary evidences filed by the assessee in the shape of paper book and the written submissions alongwith various case law Aditya Khanna, as reproduced above, the addition in dispute is deleted and the appeal filed by the assessee is allowed.
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