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2021 (4) TMI 42 - AT - Income TaxReopening of assessment u/s 147 - not making any assessment u/s. 143 of the Act for the AY 2006-07 - making protective addition - HELD THAT:- We find in this clinching factual backdrop that the tribunal's co-ordinate bench's order in assessee's case itself for AY. 2007-08 [2020 (5) TMI 675 - ITAT HYDERABAD] holds that such a re-opening making protective addition is not sustainable as per case law DHLF Venture Capital Fund [2013 (6) TMI 575 - BOMBAY HIGH COURT]. We adopt the very reasoning herein mutatis mutandis to quash the impugned reopening. All other pleadings on merits are rendered infructuous. - Decided in favour of assessee.
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