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

Author
View profile
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

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Community
  • Daily E-Newsletter
  • Unlimited Judgements Access
  • Profile Visitors
  • Link Social Profiles
  • Featured Job Posts
  • Pro Badge
  • Expert GST Guidance
  • Unlimited Forum Replies
  • Download Content in PDF
1 Year PLAN - Rs.1999
1799
(Excl. of GST ₹323)

2 Years PLAN - Rs.3499
3149
(Excl. of GST ₹566)

BEST VALUE
3 Years PLAN - Rs.4999
4499
(Excl. of GST ₹809)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

 


Guest

Judgement posted by

Guest

View Judgements
Comments


Recent Judgments :

  1. CESTAT: Service Tax Demand Based Solely on ITR Data Unsustainable; 40% Valuation Applicable to Original Works Contract
  2. CESTAT: Renting Vehicles on Per-Trip Basis Not Taxable as Supply of Tangible Goods
  3. CESTAT Denies Refund of Ocean Freight Service Tax Claim Filed Beyond Limitation
  4. CESTAT Quashes Service Tax Demand Based Merely on Form 26AS; Renting of Residential Hostel Held Non-Taxable
  5. CESTAT: Rajasthan Sales Tax Subsidy under RIPS 2010 Not includible in Excise Assessable Value
  6. CESTAT: Late Payment Charges in the Nature of Interest Not Taxable as Declared Service
  7. CESTAT: Educational Services Exempt Under Section 66D; Extended Period Cannot Be Invoked Without Wilful Suppression
  8. CESTAT: No Service Tax on Royalty under RCM if Mining Lease Was Executed Before 1 April 2016
  9. No pre-deposit required for filing appeal before the GSTAT against penalty-only orders where proceedings commenced prior to October 01 2025
  10. Refund cannot be withheld under Section 54(11) of the CGST Act merely because the Revenue contemplates filing an appeal

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Subbiah SSubbiah SPro Member bhagat ram goyalbhagat ram goyalPro Member GST Karimnagar stateGST Karimnagar statePro Member Dilip Dilip Pro Member Arpita GilhotraArpita Gilhotra
Subscribe to Pro
Join an elite circle of professionals

Browse by Category




Latest Job Openings

View all
Company
31 October 2026
Accountants

sankaran and krishnan

New Delhi

B.Com

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details