ARVIND JAIN,DELHI vs. ITO WARD 5(1)(1), UTTAR PRADESH
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2013-14, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2025-26/1077776400(1) dated 25.06.2025, in proceedings u/s 147 of the Income Tax Act, 1961 (in short
“the Act”).
Heard both the parties at length. Case file perused.
It transpires during the course of hearing that there arises first and foremost legal issue of validity of the impugned reopening itself as the learned assessing authority had set into motion section 148/147 proceedings against the assessee recording the sole reason of escapement of income amounting to Rs.3,00,00,000/- representing under reported profits whereas his assessment framed on 26.05.2023 ended up in Arvind Jain
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disallowing/adding his alleged bogus purchases totaling to Rs.17,41,375/- in question. It is thus clear that the learned assessing authority has nowhere made any addition qua the above sole reason of reopening.
That being the clinching case, I hereby quote ATS 6. This assessee’s appeal is allowed. Order Pronounced in the Open Court on 24/09/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 24/09/2025
*Subodh Kumar, Sr. PS*