DIAMOND CONTROL SYSTEMS,GURGOAN vs. NWR-W-(53)(4) COMMISSIONER OF INCOME-TAX (APPEALS) INCOME TAX DEPARTMENT, DELHI

This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)/National
Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1073622901(1), dated
24.02.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.
2. It emerges at the outset that there is hardly any much a need for the tribunal to delve with the relevant factual matrix at length so far as the assessee’s assessing for having deposited amount of Assessee by Sh. Manpreet Singh Kapoor, CA
Department by Sh. Akhilesh Kumar Yadav, Sr. DR
Date of hearing
03.06.2025
Date of pronouncement
03.06.2025
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Rs.46,58,756/- in ICICI bank account is concerned. This is for the precise reason that the learned departmental authorities already appear to have assessed Smt. Gurinder Maingi Thaman for the very amount in the impugned assessment year 2011-12 as her learned
Assessing Officer had recorded the reasons of reopening for the very assessment year.
3. This being the clinching factual position, it is concluded that the learned lower authorities could not have treated the above deposits as the assessee’s income liable to be taxed. The impugned reopening stands quashed.
4. This assessee’s appeal is allowed.
Order pronounced in the open court on 3rd June, 2025 (SATBEER SINGH GODARA)

JUDICIAL MEMBER

Dated: 3rd June, 2025. RK/-