SMT NEENA CHANDOK,JABALPUR vs. DCIT CENTRAL CIRCLE, JABALPUR

ITA 111/JAB/2025Status: DisposedITAT Jabalpur19 June 2026AY 2012-139 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reopening of assessment was bad in law as there was no fresh tangible material and the assessee had disclosed all material facts during the original assessment. The proviso to Section 147 of the Act was applicable.

What were the facts?

The assessee claimed expenditure on Engine and Machine as revenue expenses. The Assessing Officer (AO) re-opened the assessment after more than four years, treating the expenditure as capital in nature. The CIT(A) upheld the AO's order.

What were the issues?

Whether the reopening of assessment beyond four years was valid in the absence of fresh tangible material and full disclosure by the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI KUL BHARAT

For Appellant: Shri Rahul Bardia, CA
For Respondent: Shri Rahul Padha, JC-2

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)-3, Raipur dated 14.02.2025 pertaining to the assessment year 2012-13. The assessee has raised the following grounds of appeal: -

“1. The order passed by the Ld CIT (A) supporting the order of Ld AO is bad in law and facts, void ab initio and with juri iction.

2.

That the Ld CIT (A) erred in law and facts of the case by sustaining the addition of Rs. 5,41,620 as capital expenditure despite of providing evidences such as purchases bills, vouchers etc.

3.

The Ld CIT (A) erred in law and facts of the case by sustaining the addition of Rs. 1,17,360 of prior period expense.

4.

The appellant

The order continues below.

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