DALEL SINGH,SONIPAT vs. INCOME TAX OFFICER WARD-1, SONIPAT
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2012-13
arises against the Addl./JCIT(A)-2, Chennai’s DIN & order No.
ITBA/APL/S/250/2024-25/1075011854(1) dated 25.03.2025, in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961
(in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges during the course of hearing that there arises the first and foremost legal issue of validity of the impugned reopening itself as the learned Assessing Officer makes it clear in his assessment order dated 15.12.2019 in para 1 that he had set into motion section 148/147 proceedings “for verification of the source of cash amount deposited in bank account and for verification of other bank entries”. Dalel Singh 2 4. The above being the clinching factual position, it is clear that the learned Assessing Officer had nowhere recorded that the assessee’s above cash deposits infact represented his income liable to be assessed having escaped assessment; and, therefore, in light of Le Passage to India Tours & Travels (P.) 6. This assessee’s appeal is allowed. Order Pronounced in the Open Court on 23/07/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 23/07/2025
*Subodh Kumar, Sr. PS*