DEEPAK LAKRA,SONIPAT vs. INCOME TAX OFFICER WARD-1, SONIPAT

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ITA 3116/DEL/2025Status: DisposedITAT Delhi21 July 2025AY 2012-13Bench: Sh. Satbeer Singh Godara (Judicial Member)2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer's action of reopening was based on seeking verification of bank entries rather than having recorded specific reasons to believe income had escaped assessment. Quoting a precedent, the Tribunal concluded the reopening was not sustainable in law.

What were the facts?

The assessee's appeal for AY 2012-13 arose from an order passed in proceedings under Section 147 read with Section 143(3) of the Income Tax Act. The primary ground raised by the assessee challenged the validity of the reopening itself.

What were the issues?

Whether the reopening of assessment under Section 147 was valid when the AO merely sought to verify bank entries without forming a belief that income had escaped assessment?

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 21.07.2025Pronounced: 21.07.2025

Asstt. Year: 2012-13 Deepak Lakra, Vs Income Tax Officer, H. No. 603/20, Gali No. 6, Ward-1, Narender Nagar, Sonepat, Sonepat, Haryana-131001 Haryana-131001 (APPELLANT) (RESPONDENT) PAN No. ADFPL0177P Assessee by: Sh. Subodh Jain, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 21.07.2025 Date of Pronouncement: 21.07.2025 ORDER This assessee’s appeal for Assessment Year 2012-13 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1074478924(1) dated 13.03.2025, in proceedings u/s 147 r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

It transpires during the course of hearing that the assessee herein raises his first and foremost legal arguments/ground challenging validity of the impugned reopening itself as the learned Assessing Officer had only sought to verify the source of the corresponding bank entries than having recorded his reasons to believe that his taxable income in question liable to be assessed had escaped Deepak Lakra assessment. This being the clinching factual position emanating from the case records, I hereby quote Le Passage to India Tours & Travels (P.) Ltd. Vs. Addl. CIT (2015) 58 taxmann.com 144 (Delhi) to conclude that the impugned reopening itself not sustainable in law in very terms. I thus accept the assessee’s instant first and foremost legal ground to quash the impugned reopening therefore.

4.

All other pleadings on merits stand rendered academic.

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