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

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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