https://www.taxtmi.com/caselaws?id=459313 The ITAT Kolkata upheld the AO's decision to reopen assessment under section 147 regarding bogus donation claims under section 35(1)(ii) to a research institute. The appellant challenged the reopening and jurisdictional transfer to Deputy Commissioner. The tribunal found sufficient material from DIT(Investigation) Kolkata, including statements from the institute's founder and director, justified the AO's belief that income escaped assessment through fraudulent donation claims. The jurisdictional transfer was deemed procedurally valid under CBDT guidelines without requiring a formal transfer order under section 127. Both grounds of appeal were rejected for the relevant assessment years. en-us Tue, 13 Dec 2022 00:00:00 +0530 Mon, 09 Dec 2024 11:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459313 The ITAT Kolkata upheld the AO's decision to reopen assessment under section 147 regarding bogus donation claims under section 35(1)(ii) to a research institute. The appellant challenged the reopening and jurisdictional transfer to Deputy Commissioner. The tribunal found sufficient material from DIT(Investigation) Kolkata, including statements from the institute's founder and director, justified the AO's belief that income escaped assessment through fraudulent donation claims. The jurisdictional transfer was deemed procedurally valid under CBDT guidelines without requiring a formal transfer order under section 127. Both grounds of appeal were rejected for the relevant assessment years. Case-Laws Income Tax Tue, 13 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459313