Reopening of case after recording reasons under section 147 of the I.T. Act, 1961

Last updated: 11 September 2021
Quick Summary
This judgement concerns the reopening of an income tax case under Section 147 of the IT Act, 1961, following cash deposits identified through AIR information. The initial appeal was dismissed by the CIT(A) due to manual filing and referencing the PAN of a deceased individual. However, the Tribunal directed the CIT(A) to condone any delay, admit the appeal, and decide the case on its merits after hearing the assessee.

Court :
ITAT Delhi

Brief :
This appeal filed by the Assessee is directed against the Order Dated 29.07.2019 of the Ld. CIT(A)-10, New Delhi, relating to the A.Y. 2010-2011.

Citation :
ITA.No.7957/Del./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 Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits

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

 
Comments


Recent Judgments :

  1. Forest Development Tax Demand, Collection and Refund Subject to Final Outcome of Pending Cases
  2. SC : Extended Limitation Cannot Be Invoked Where Department Was Aware of Valuation Facts
  3. SC : Selling Shares While in Possession of UPSI Constitutes Insider Trading Even if No Profit Is Made
  4. SC : Laser Imagers Compatible with Machines Under Different Tariff Headings Classifiable Under CTH 9033
  5. Education Consultancy Services to Foreign Universities Not Intermediary Services; Refund of IGST on Export of Services Allowed
  6. Penalty Cannot Be Confirmed Beyond What is Specified in Statutory Form GST DRC-01
  7. Non-Supply of Field Visit Report Vitiates Rejection of Revocation Application
  8. Alternative Remedy before GSTAT to be Exhausted Despite Allegation that Adjudication Travelled Beyond SCN
  9. ITAT Jodhpur: AO Allows ₹2.61 Crore Deduction under Sections 54EC and 54F; Assessee's Appeal Dismissed as Infructuous
  10. CESTAT Revokes Suspension of Customs Broker Licence for Non-Compliance with Mandatory 15-Day Hearing Requirement

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Ravinder paruthiRavinder paruthiPro Member ATUL MAKWANAATUL MAKWANAPro Member adarsh chaturvediadarsh chaturvediPro Member Manoj SharmaManoj SharmaPro Member Chnmaya parhiChnmaya parhi
Subscribe to Pro
Join an elite circle of professionals

Browse by Category