AMARJEET SINGH BHATIA,INDORE vs. ITO 2(1), IND, INDORE
What did the Tribunal hold?
The Tribunal observed that neither the assessment order nor the impugned order examined the merits of the case. Considering the peculiar facts involving capital gains calculation, the Tribunal set aside the impugned order.
What were the facts?
The assessee filed an appeal against the order of CIT(A) which dismissed the assessee's appeal. The original assessment order was passed ex-parte under Section 147 r.w.s. 144 of the Income Tax Act, determining the total income at Rs. 1,10,00,000/-. The assessee had not filed any return of income.
What were the issues?
Whether the impugned orders correctly adjudicated the case on merits, especially concerning the calculation of capital gains, and if not, whether the matter should be remanded for fresh consideration.
Which sections of the Income-tax Act were involved?
Section 253,Section 250,Section 147,Section 144,Section 246A,Section 45
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, INDORE BENCH, INDORE
5.1 In the premises we set aside the “impugned order” as and by way of remand back to the file of Ld. A.O on denovo basis to enable him to file a fresh order subject however to assessee cooperating with the department. Assessee is directed not seek
Page 5 of 6 any unnecessary adjournment and to cooperate with revenue.
The assessee is further directed to place all material information to Ld. A.O before completion of assessment. The assessee to note that this opportunity is granted in view of undertaking given by Ld. AR during hearing held on 06.05.2025 in open court.
5.2 Appeal allowed for statistical purpose.
Order pronounced in open court on 08.05.2025.
More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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