2025 (7) TMI 1573

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....DER PER : NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER: This appeal has been preferred by the Assessee against the order dated 10.02.2025, impugned herein, passed by the Ld. Addl./Joint Commissioner of Income Tax (Appeals) (in short "Ld. Addl./Joint Commissioner") u/s 250 of the Income Tax Act, 1961 (in short 'the Act') for the A.Y. 2014-15. 2. In the instant case, the case of the Assessee wa....

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....tion on the basis of reason for reopening of the case, is hit by the judgment of the Hon'ble Jurisdictional High Court in the case of Jetair (P.) Ltd. vs. Dy. Commissioner of Income Tax (2023) 148 taxmann.com 185 (Bombay) wherein it was held as under: "16................................................................................................................................ .......

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....eason to believe had escaped assessment, has as a matter of fact not escaped assessment, it is not open to him independently to assess some other income. If he intends to do so, a fresh notice under section 148 would be necessary, the legality of which would be tested in the event of a challenge by the assessee". 4. Thus, on this count alone, the assessment order passed in pursuance to the noti....