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2023 (7) TMI 334 - ITAT DELHISubsequent assessment on the same issue - as per assessee for the same AY 201-12 ITO ward 47(2), Delhi have already passed reassessment order u/s. 147/143(3) - HELD THAT:- As for AY 2011-12 the AO ITO, Ward 47(2), Delhi passed reassessment order on 28.09.2018 and thereafter the ITO, Ward 63(3) also passed second assessment order for the same AY 2011-12 u/s. 147/144 of the Act ex-parte qua assessee. In such a situation subsequent ex-parte reassessment order cannot be held as sustainable and valid being bad in law. Therefore grievance of assessee is allowed and impugned assessment order dated 06.12.2018 and consequent first appellate order dated 27.04.2022 are quashed being not valid and unsustainable. Accordingly, ground no. 1 of assessee is allowed.
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