MALKIT KAUR,KAPURTHALA vs. INCOME TAX OFFICER, GURASPUR

Facts

The assessee deposited Rs. 25.26 lacs in her bank account but failed to file a return. The AO initiated proceedings under Section 148 and completed an ex-parte assessment for the deposited amount. The CIT(A) set aside the assessment to the AO for fresh assessment under Section 251(1)(a).

Held

The Tribunal upheld the CIT(A)'s decision to set aside the assessment for a fresh assessment, stating that all legal issues, including the reopening of the assessment, would remain open for consideration by the AO. The assessee's appeal was dismissed.

Key Issues

The key legal issue was whether the CIT(A) correctly set aside the assessment for a fresh assessment, leaving open the legal issue of the validity of the reopening of the assessment under Section 147.