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Documents citing Deepak Wadhwa, New Delhi vs Acit Circle-31(1), New Delhi on 7 January, 2021

Smt. Meenaben Ashokbhai Patel, ... vs The Ito, Ward-3, Gandhinagar on 12 July, 2023

6. We have further considered the judgment passed by the Hon'ble Delhi High Court in the case of Deepak Wadhwa (supra), wherein the proof of filing of return being acknowledgement of return filed by the appellant for the year under consideration has not been disputed by the Revenue. The challenge to the notice under Section 148 of the Act, order has been found to be not sustainable and finally Hon'ble Court was pleased to quash the impugned notice under Section 147 of the Act dated 27.03.2018 and consequential order dated September 28, 2018 with the following manner:
Income Tax Appellate Tribunal - Ahmedabad Cites 11 - Cited by 0 - Full Document

Ito, Ward-52(2), New Delhi vs Gaurav Khullar, New Delhi on 28 May, 2024

12. Learned Representative for assessee submitted that the reopening of assessment on basis of erroneous assumption that return of income of the assessee was not filed is contrary to indisputable fact that return of income was filed. Reasons for reopening are mentioned on page No. 48 to 49 of Paper Book I, copy of ITR filed at page No. 74 to 95 and copy of ITR processed status as generated by Income Tax Department, e-filing portal is at page 96 of Paper Book. The reopening of assessment on wrong basis and incorrect fact was not maintainable. Hon'ble High Court of Delhi in the case of Deepak Wadhwa vs. ACIT decided on 04.03.2021 held -
Income Tax Appellate Tribunal - Delhi Cites 13 - Cited by 0 - Full Document

Mani D Seervai, Mumbai vs Ito 34(2)(4), Mumbai on 31 July, 2024

I.T.A. No. 232/Mum/2024 6 5.3. Ld. Counsel for assessee also referred to the decisions of Hon'ble Delhi High Court in the case of Deepak Wadhwa vs. ACIT reported in 435 ITR 699 (Delhi)(HC) and that of Hon'ble Gujarat High Court in the case of Bharatkumar Nihalchand Shah vs. ACIT reported in 434 ITR 621 (Guj)(HC) and further that of the Co-ordinate Bench of ITAT Jaipur in the case of Satish Kumar Khandelwal vs. ITO [2021] 127 taxamann.com 683, to submit that where very reason for reopening assessment that assessee had not filed return of income was incorrect and Assessing Officer had reopened assessment without ascertaining whether assessee had filed return or not, reopening of assessment was not valid and was to be quashed and set aside.
Income Tax Appellate Tribunal - Mumbai Cites 11 - Cited by 0 - Full Document
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