https://www.taxtmi.com/highlights?id=88364 ITAT held that the re-assessment order under section 147 r.w.s. 144B was invalid. The AO improperly reopened the minor son's income in the father's hands despite clear evidence that the income was already clubbed in the mother's income tax return. The tribunal found the reassessment proceedings procedurally flawed, as the AO failed to verify the submitted documentation and disregarded the assessee's explanation regarding income clubbing. Consequently, the tribunal quashed the re-assessment proceedings, deleted the addition made by the AO, and allowed the assessee's appeal, emphasizing that the reassessment was contrary to legal provisions. en-us Wed, 14 May 2025 07:48:07 +0530 Wed, 14 May 2025 07:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=88364 ITAT held that the re-assessment order under section 147 r.w.s. 144B was invalid. The AO improperly reopened the minor son's income in the father's hands despite clear evidence that the income was already clubbed in the mother's income tax return. The tribunal found the reassessment proceedings procedurally flawed, as the AO failed to verify the submitted documentation and disregarded the assessee's explanation regarding income clubbing. Consequently, the tribunal quashed the re-assessment proceedings, deleted the addition made by the AO, and allowed the assessee's appeal, emphasizing that the reassessment was contrary to legal provisions. Highlights Income Tax Wed, 14 May 2025 07:48:07 +0530 https://www.taxtmi.com/highlights?id=88364