DEEPAK LAKRA,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 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”).
Heard both the parties at length. Case file perused.
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 2 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.
All other pleadings on merits stand rendered academic.
This assessee’s appeal is allowed. Order Pronounced in the Open Court on 21/07/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 21/07/2025
*Subodh Kumar, Sr. PS*