https://www.taxtmi.com/caselaws?id=781250 ITAT Delhi - AT upheld the CIT(A)/NFAC and quashed the assessment reopening under s.147/s.148, finding the AO's reasons deficient because the original s.143(3) assessment existed and the reasons did not allege non-disclosure of material particulars in that assessment. The Tribunal held recorded reasons cannot be amended later and the Revenue failed to rebut these facts, resulting in the reopening being set aside and the appeal decided in favour of the assessee. en-us Fri, 29 Aug 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781250 ITAT Delhi - AT upheld the CIT(A)/NFAC and quashed the assessment reopening under s.147/s.148, finding the AO's reasons deficient because the original s.143(3) assessment existed and the reasons did not allege non-disclosure of material particulars in that assessment. The Tribunal held recorded reasons cannot be amended later and the Revenue failed to rebut these facts, resulting in the reopening being set aside and the appeal decided in favour of the assessee. Case-Laws Income Tax Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781250