MALKIT KAUR,KAPURTHALA vs. INCOME TAX OFFICER, GURASPUR

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ITA 272/ASR/2025Status: DisposedITAT Amritsar05 February 2026AY 2012-13Bench: SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DASGUPTA (Judicial Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

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.

What were the 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).

What were the 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.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144,Section 142(1),Section 250,Section 251(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘DB’ AMRITSAR

Before: SHRI MANOJ KUMAR AGGARWAL & SHRI UDAYAN DASGUPTA

Hearing: 03.02.2026Pronounced: 05.02.2026

आदेश क� ��त!ल"प अ#े"षत/ Copy of the order forwarded to :

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