DY. C.I.T. CIR-.2, NAGPUR vs. SHRI GOVINDDAS GOVERDHAN DAGA, NAGPUR

ITA 517/NAG/2016Status: DisposedITAT Nagpur05 February 2025AY 2012-131 pages
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What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision that the notice issued under Section 148 was invalid. This was because the Assessing Officer did not have valid reasons or tangible material to believe that income had escaped assessment.

What were the facts?

The Revenue appealed against the CIT(A)'s order which cancelled the assessment order. The CIT(A) had held that the notice issued under Section 148 of the Income Tax Act was not in accordance with law.

What were the issues?

Whether the notice issued under Section 148 for reopening the assessment was valid and based on proper reasons and tangible material.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 133(6),Section 272A(2)(c)

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER

For Respondent: Shri Sandipkumar Salunke

Appeal by the Revenue and cross-objection by the assessee are emanating from the impugned order dated 12/07/2016, passed by the learned Commissioner of Income Tax (Appeals)-2, Nagpur, ["learned CIT(A)"], for the assessment year 2012–13. ITA no.517/Nag./2016 Revenue's Appeal – A.Y. 2012-13 2 Shri Govinddas Govardhan Daga ITA no.517/Nag./2016

2.

In its appeal, the Revenue has raised following grounds:- "

1.

On the

The order continues below.

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