SHRI SANDIP HARKISHAN MARWADI,RAJKOT vs. THE ACIT, CIRCLE-1, RAJKOT

ITA 164/RJT/2023Status: DisposedITAT Rajkot17 April 2026AY 2009-108 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reopening of the assessment was bad in law because the reasons recorded were factually incorrect, vague, and lacked application of mind. The information used for reopening did not directly pertain to the assessee.

What were the facts?

The assessee's assessment was reopened based on information about client code modifications (CCM) used for tax evasion. The Assessing Officer (AO) made additions for alleged fictitious losses and unaccounted expenditure related to CCM.

What were the issues?

Whether the reopening of assessment under Section 147/148 was valid based on the reasons recorded by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(3),Section 250

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LAL SAINI, AM. & Dr. DINESH MOHAN SINHA, JM

For Appellant: Shri Vimal Desai, Ld. AR
For Respondent: Shri Abhimanyu Singh Yadav Ld. SR. DR

Per, Dr. Dinesh Mohan Sinha:

Captioned appeal filed by the assessee, pertaining to Assessment Year 2009-10, is directed against the order passed under section 250 of the Income Tax Act, 1961 by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals), dated 23/03/2023, which in turn arises out of an order passed by the Assessing Officer u/s 143(3) r.w.s. 147 of the I.T. Act, dated 26/12/2016.

The order continues below.

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