2026 (6) TMI 1089

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....s justified in holding that the reopening of the case was bad in law, when the relevant provisions of the I.T. Act and the position of law prevailing over reopening of the assessment was duly followed by the Assessing Officer?" B. "Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT was justified in quashing the reassessment order relying upon the ITAT Judgment in the case of Tata International Ltd. Vs. DCIT, 52 SOT 465 as the facts in this case is different from the TATA International's case as in the instant case, the case was reopened on the basis of statement given by the director of the company Shailesh Shah before income tax authorities?" C. "Whether on the facts and in the ....

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....e that income of the Assessee has escaped Assessment to the tune of 1,85,453/- for Assessment year 2004-05. 4. After the matter travelled to the Tribunal, the entire reasons were brought on record by the Revenue. The entire reasons have been set out in paragraph 5 of the impugned order. It is thus clear that the entire reasons were never supplied to the Assessee and only a gist of the reasons were supplied. Once these are the facts, the Assessee's Appeal being allowed by the ITAT cannot be faulted. 5. We find yet another reason why we feel that the above Appeal raises no substantial question of law and ought not to be entertained. Even if we were to treat the gist of the reasons as the actual reasons supplied to the Assessee, the reas....