Re-opening of the assessment proceedings u/s 147/148 of the Income Tax Act are illegal in certain cases, says ITAT

Last updated: 25 June 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) has ruled that re-opening assessment proceedings under Section 147/148 of the Income Tax Act can be illegal in specific circumstances. This ruling came about when the Tribunal found that assessments were re-opened without proper application of mind, particularly when additions were made on a protective basis. The ITAT clarified that if an investment was made in a different assessment year, re-opening for the incorrect year could be deemed unlawful.

Court :
ITAT Chandigarh

Brief :
These three appeals of three different assessees are being taken up together as in each of these appeals pertaining to 2011-12 assessment years, the issues and arguments remain identical. Accordingly, on the request of the parties, common order in all these appeals is being passed.

Citation :
ITA No. 1156/CHD/2019

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