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1 - 9 of 9 (1.17 seconds)Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 144 in The Income Tax Act, 1961 [Entire Act]
Section 131 in The Income Tax Act, 1961 [Entire Act]
The Code of Civil Procedure, 1908
Deepak Wadhwa, New Delhi vs Acit Circle-31(1), New Delhi on 7 January, 2021
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 -
Dhiren Anantrai Modi vs Income Tax Officer Ward 33(1)(4) on 15 December, 2021
Hon'ble ITAT Delhi Bench in the case of Shri Sanjay Yadav vs.
ITO [ITA No. 2644/Del/2018] dated 09.01.2024, Hon'ble ITAT
Mumbai Bench in the case of ITO vs. M/s. Champaklal
Mathurbhai Mehta [ITA No. 2253/Mum/2022] Mumbai Bench
dated 25.11.2022 and Hon'ble Bombay High Court in the case of
Dhiren Anantral Modi vs. ITO (W.P. No. 3224 of 2019) have held
similarly.
Saurabh Saini, Gurgaon vs Ito, Ward-4(2), Gurgaon on 5 September, 2019
13. Learned Representative for assessee submitted that it is well
settled that the cash deposited in bank per se cannot be reason
to believe that assessee's income has escaped assessment.
Hon'ble ITAT New Delhi in ITA No. 6003/Del/2018 in the case of
Shri Saurabh Saini vs ITO has held -
Sanjay Rajinder Yadav, New Delhi vs Ito Ward - 25(2), New Delhi on 17 February, 2021
Hon'ble ITAT Delhi Bench in the case of Shri Sanjay Yadav vs.
ITO [ITA No. 2644/Del/2018] dated 09.01.2024, Hon'ble ITAT
Mumbai Bench in the case of ITO vs. M/s. Champaklal
Mathurbhai Mehta [ITA No. 2253/Mum/2022] Mumbai Bench
dated 25.11.2022 and Hon'ble Bombay High Court in the case of
Dhiren Anantral Modi vs. ITO (W.P. No. 3224 of 2019) have held
similarly.
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