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2020 (10) TMI 1143 - AT - Income TaxReopening of assessment - Disallowance u/s. 14A - HELD THAT:- We find that the reasons as recorded by Assessing Officer for reopening of assessment for the A.Y. 2012-13 was also identical for both these Assessment Years in which there was no mention about escapement of income on account of disallowance u/s. 14A of the Act. Facts being identical applying the ratio of the decision of the Hon'ble Jurisdictional High Court in the case of Jet Airways Ltd. [2010 (4) TMI 431 - HIGH COURT OF BOMBAY] we hold that the reopening of assessments for both these assessment is bad in law. Thus, Ground No.1 is allowed.
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