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Ex Parte CIT(A) Order and Reassessment under Section 147 Set Aside for Violation of Natural Justice; Matter Remanded for Fresh Adjudication: ITAT Rajkot in Ila Jignesh Kumar Vakharia vs. ITO
INCOME
TAX APPELLATE TRIBUNAL-RAJKOTITA
No.600/RJT/2025 Ila
Jignesh Kumar Vakharia-Appellant.VersusIncome
Tax Officer-Respondent
Coram: ARJUN
LAL SAINI, ACCOUNTANT MEMBER, J.Dated:
15/01/2026Decision:&...
Reassessment under Section 148 on Same Material is Invalid – Change of Opinion Not Permissible: Radhika Roy & Dr. Prannoy Roy v. DCIT (Delhi HC)
Facts of the CaseThe petitioners, Ms. Radhika Roy and Dr. Prannoy Roy, were directors and
50% shareholders of RRPR Holding Private Limited. For Assessment Year (AY)
2009-10, Ms. Radhika Roy filed her return of income d...
ITAT Ahmedabad in Jentibhai Shambhubhai Prajapati v. ACIT Holds Section 150(1) Cannot Revive Time-Barred Assessments Quashed under Section 153C — Jurisdictional Defects Are Incurable
Facts of the CaseThe assessee was subjected to
assessment proceedings under section 153C read with section 144 of the
Income-tax Act, 1961 for Assessment Years 2011-12 to 2014-15 and 2016-17,
pursuant to a search cond...
Addition under Section 68 on Share Capital and Premium Deleted Where Identity, Creditworthiness and Genuineness Established: Goldmoon Exports Pvt. Ltd. vs. ITO, Ward-6(2), Kolkata (ITAT)
Facts of the CaseThe
assessee, Goldmoon Exports Pvt. Ltd., filed its return of income for Assessment
Year 2012-13 on 30.09.2012 declaring total income of ₹12,963. The return was
processed under Section 143(1) and th...
Foreign Tax Credit Cannot Be Denied for Delayed Filing of Form 67: DTAA Benefits Override Procedural Lapses – Vaibhav Das Mundhra vs. ADIT, CPC, Bengaluru (ITAT Kolkata)
Facts of the CaseThe assessee, an individual resident and ordinarily resident in India,
was employed with a Singapore-based company and earned salary income taxable
both in India and Singapore during Assessment Year 20...
Addition Deleted for Clerical Error in Tax Audit Report: CPC Adjustment under Section 143(1) Set Aside – Concord Fortune Minerals India Pvt. Ltd. vs. ACIT, Circle-11(1), Kolkata (ITAT)
Facts of the CaseThe
assessee, Concord Fortune Minerals India Pvt. Ltd., filed its return of income
for Assessment Year 2017-18 on 29.11.2017 declaring total income of ₹18,74,280.
The assessee is engaged in the busi...
Ex Parte Dismissal by CIT(A) Set Aside and Appeal Restored for Fresh Adjudication for Bogus Purchase Addition under Section 69C: Sultania Realtors Pvt. Ltd. vs. ITO (ITAT Kolkata)
Facts of the CaseThe assessee, Sultania Realtors Pvt. Ltd., filed its return of income
for Assessment Year 2018-19 on 31.10.2018 declaring nil income. The assessment
was reopened under Section 147 based on information ...
Assessment Quashed Due to Invalid Notice under Section 143(2) Issued by Non-Jurisdictional AO: APE Power Pvt. Ltd. vs. DCIT, Circle-7(1), Kolkata (ITAT)
Facts of the CaseThe
assessee, APE Power Pvt. Ltd., filed its return of income for Assessment Year
2015-16 on 29.09.2015 declaring total income of ₹49,24,210. The case was
selected for scrutiny under CASS and notice...
Reassessment Notice under Section 148 Held Valid under TOLA but Appeal Restored for Fresh Adjudication for Lack of Opportunity: Smt. Sneha Brahma (LR of Late Shyamal Kumar Brahma) vs. ITO (ITAT Kolkata)
Facts of the CaseThe assessee, an individual, had originally filed a return for
Assessment Year 2013-14 declaring income of ₹23,090. Subsequently, the
Assessing Officer noted substantial cash deposits of ₹2,98,73,5...
Assessment Quashed for Want of Pecuniary Jurisdiction: Invalid Notice under Section 143(2) Issued by Non-Jurisdictional Assessing Officer – ABC India Limited vs. DCIT, Circle-11(1), Kolkata (ITAT)
Facts of the CaseThe
assessee, ABC India Limited, filed its return of income for Assessment Year
2015-16 on 29.09.2015 declaring nil income. The case was selected for scrutiny
and notice under Section 143(2) dated 28....