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2017 (10) TMI 1149 - ITAT DELHIReopening of assessment - no existence of reasons to believe - Held that:- There is no live nexus in the reasons recorded and same are done at behest of the order passed by Commissioner of income tax appeals. There is no independent application of mind. Only factor that certain disallowance has been made in earlier year cannot give carte blanche in favour of revenue to reopen the other years, unless in reasons appropriate nexus and correlation is established between the findings relied in the order of Commissioner of income tax appeals and facts prevalent in present case. It is surprising that although said order of Commissioner of income tax appeals is the main heart of the reasons but that heart has left the assessment order when assessing officer has made the final addition. It is surprising as to how when the final addition is made the basis of the reopening being order passed by Commissioner of income tax appeals can be abandoned and aborted like this . As rightly contended by ld. AR before me that there is no fresh tangible material having live nexus so as to support the instant reopening. - Decided in favour of assessee.
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