TaxTMI 
TaxTMI 
2026 (2) TMI 86
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....to as CIT(A)") is bad, both in the eyes of law and on facts. 2. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the order of the AO despite the fact that reopening the assessment of the Income Tax Act, 1961 ("the Act") and consequent reassessment order under section 147/143(3) without complying with the statutory conditions and the procedure prescribed under the law are bad and liable to be quashed. 3. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the order of the AO despite the fact that notice issued under section 148 of the Act and consequent reassessment order under section 147/143(3) are il....
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.... 6. (i) On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law, in confirming the order of the AO despite the fact that the reassessment proceedings initiated by the learned AO without obtaining valid statutory prior approval of the prescribed authority as per section 151 of the Act is bad in law and liable to be quashed. (ii) That the purported approval is illegal, mechanical in nature and has been given without application of mind. 7. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the order of the AO in reopening of the assessment proceedings despite the fact that the same has been made by the AO on the basis of ....
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....e addition despite the fact that the same has been made by the AO indulging in surmises and conjectures without bringing on any direct evidence against the assessee, only on the basis of presumptions and assumptions. 11. On the facts and circumstances of the case, the learned CIT(A) has erred both on fact and in law, in confirming the abovesaid addition despite the fact that the same has been made by the AO on the basis of statement of third parties recorded at the back of the assessee without providing the opportunity to the assessee to cross examine the same. 12. On the facts and circumstances of the case, the learned CIT(A) has erred both on fact and in law, in confirming the abovesaid addition without conducting any in....
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....(3) (1) Mathura 2025 (3) TMI 1464 Dated: March 28, 2025 ITAT AGRA 2. ITO, Ward-35 (7), New Delhi. Versus Smt. Sumitra Devi 2024 (3) TMI 35 Dated:- February 28, 2024 3. Sunrise Education Trust Versus Income Tax Officer (Exemption) 2018 (2) TMI 1471 Dated:- February 19, 2018 GUJARAT HIGH COURT 4. Ashish Natvarlal Versus The Income Tax Officer, Ward-1, Navsari. 2021 (4) TMI 815 Dated:- April 19, 2021 ITAT SURAT 5. Braham Prakash Lakra Versus The I.T.O Ward 67 (1) Ne3w Delhi 2019 (11) TMI 1002 Dated :- November 19, 2019 6. Chander Jain S/o Late Sh. ACIT Circle 39 (1) New Delhi., DCIT 39 (1) New Delhi., DCIT Circle 63 (1) New Delhi 7. M/s. Sunil Kumar Rastogi HUF Versus Income Tax Officer- 34....
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....quiries and requisite enquiries from the Banks which formed the basis of issue of notice under section 148 of the Act. It however appears that it has escaped the attention of the Ld. CIT(A) that specific ground No. 11 was taken before him that the purported 'reasons to believe' are based on the allegation that the assessee did not file her return of income, whereas, as a matter of fact the return of income was filed by the assessee. Evidence of filing e-return by the assessee on 29.10.2010 for AY 2010-11 and processing thereof on 21.02.2011 under section 143(1) of the Act appears at page 1 and 1A of the Paper Book. At page 11 of Paper Book is placed copy of reasons recorded by the Ld. AO (ward 44(4), New Delhi) dated 29.03.2017 wherein it i....
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....f would be suffice to annul the notice of re-opening the assessment". 9.3 The decision (supra) squarely applies to the facts of the assessee's case before us. The Co-ordinate Bench of Delhi Tribunal relied upon the decision (supra) of Hon'ble Gujarat High Court in its order in Braham Prakash Lakra vs. ITO in ITA No. 7650/Del/2018 decided on 19.11.2019. Reference may also be made to the decision of Hon'ble Delhi High Court in CIT vs. Indo Arab Air Services (2016) 283 CTR 92 (Del) wherein the Hon'ble Court observed that while law does not require AO to form definite opinion by conducting any detailed investigation regarding escapement of income from assessment, it certainly did require to form prima facie opinion based on tangible ma....