Revisit/Peruse of the completed assessment without any Material evidence by A.O is not permitted.

Last updated: 25 January 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) has ruled that an Assessing Officer (AO) cannot revisit or peruse a completed assessment without presenting material evidence. This decision clarifies that reopening assessments requires a foundation of evidence, preventing arbitrary reviews. The appeal concerned the validity of a notice issued under section 148 of the Income Tax Act.

Court :
ITAT New Delhi

Brief :
This appeal by the Revenue is directed against order dated 10/02/2017 passed by the Learned Commissioner of Income-tax (Appeals)-39, New Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2009-10 raising following grounds:

Citation :
ITA No.3768/Del./2017

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