SHRI GURKHA SINGH ALIAS JOGINDER SINGH,BATHINDA vs. INCOME TAX OFFIER WARD 1(1), BATHINDA

ITA 145/ASR/2018Status: DisposedITAT Amritsar20 June 2023AY 2009-109 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal allowed the assessee's appeal for statistical purposes. It remitted the matter back to the CIT(A) for fresh adjudication (de novo) after considering the legal ground regarding the reopening of assessment.

What were the facts?

The assessee's appeal was against the CIT(A)'s order upholding the reopening of assessment and recalculating capital gains. The assessee raised several grounds, including issues with the reopening process and claims for deductions under sections 54B and 54F.

What were the issues?

The key issues involved the validity of the reopening of assessment under Section 148 and the assessee's eligibility for deductions under Sections 54B and 54F.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 148,Section 250(6),Section 54B,Section 54F,Section 64,Section 69A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE

Hearing: 08.06.2023Pronounced: 20.06.2023

Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax (Appeals), Bathinda,[in brevity the ‘CIT (A)’],order passed u/s 250(6) of the Income Tax Act 1961, [in brevity ‘the Act’] for A.Y. 2 Assessment Year: 2009-10

2009-10. The impugned order was emanated from the order of the ld. Income Tax Officer, Ward-1(2)& 1(1)Bathinda, [in brevity ‘the AO’] order passed u/s 143(3)

of the Act.

2.

The assessee has taken the following grounds:

“1. That on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in upholding the re- opening the assessment on the basis of vague information.

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →