Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 277 - AT - Income TaxReopening of assessment u/s 147 - Mistakes in reason to believe - Non disposal of objections raised against reopening - HELD THAT:-The mistake was done in the recorded reason as the assessee was treated as non filler of ITR, whereas the assessee had filed the income tax return during his assessment year. Assessee had filed objection against the recorded reason before the Ld. AO which was not disposed off during the assessment proceeding. Both objections are duly clarified by the Ld. CIT(A) in the appeal order. But the assessee was wrongly treated as non-filer of return for impugned assessment year which is not correct observation - There is no such proper adjudication in the order of the Ld. CIT(A) related to the assessee's claim in the factual grounds. The observation of the CIT(A) was not duly rebutted by the assessee in his submission. All the issues, legal & factual should be disposed off in proper manner by the Ld. AO by allowing the assessee a reasonable opportunity of hearing.
|