KAILASH CHAND AGRAWAL,KORBA vs. DY. COMMISSIONER OF INCOME TAX, KORBA

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ITA 274/RPR/2016Status: DisposedITAT Raipur09 February 2022AY 2008-095 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the appeal for withdrawal based on the assessee's application and the revenue's no objection. The appeal was dismissed as withdrawn.

What were the facts?

The assessee's assessment was initially completed, and a subsequent rectification order added a significant disallowance. The CIT(A) directed the AO to initiate remedial proceedings under Section 147, which the assessee appealed.

What were the issues?

The primary issue was the validity of the CIT(A)'s direction to reopen the assessment under Section 147, especially considering the time bar. The assessee sought to withdraw the appeal due to no action taken by the AO and the limitation period having expired.

Which sections of the Income-tax Act were involved?

Section 147,Section 154,Section 250,Section 253,Section 40(a)(ia)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI JAMLAPPA D. BATTULL

For Appellant: Shri G. S. Agrawal
Pronounced: 09/02/2022

आदेशानुसार / BY ORDER, // True Copy //िनजीसिचव / Private Secretary आयकरअपीलीयअिधकरण, रायपुर / ITAT, Raipur.

ITAT-Raipur Page 4 of 5

Sr Event Occurrence Date Attributes 1 Draft dictated on 09/02/2022 Sr.PS/PS 2 Draft placed before author 09/02/2022 Sr.PS/PS Draft proposed and placed before the second 3 09/02/2022 JM/AM Member 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the Asstt Registrar 11 Date of dispatch of order ITAT-Raipur Page 5 of 5

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