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2022 (3) TMI 138 - AT - Income TaxLegality of assessment u/s 147 - reopening the assessment merely on the basis of information from Investigation Wing - HELD THAT:- Since the Ld. CIT(A) has ignored or failed to adjudicate the legal issue of reopening of assessment; in the interest of justice and fair play we set aside the impugned order and restore the appeal back to the file of CIT(A) directing him to adjudicate the legal issue raised by way of additional grounds and to decide the same by passing a reasoned order in accordance with law. Needless to say that reasonable opportunity of being heard be provided to the appellant for representing its case; and the appellant is directed to be diligent and make its submissions so that the Ld. CIT(A) is able to expeditiously adjudicate the legal issue. Accordingly, the appeal of the assessee is allowed for statistical purposes.
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