ITAT Amritsar Judgments — June 2021

The Tribunal held that the reopening of assessment was invalid because the Joint Commissioner's satisfaction for issuing the notice under Section 148 was recorded mechanically without proper application of mind, as per established judicial precedents. Consequently, the reassessment proceedings were quashed.

The Tribunal held that the reopening of assessment was invalid because the Joint Commissioner's satisfaction for issuing the notice under Section 148 was recorded mechanically without proper application of mind, as per established judicial precedents. Consequently, the reassessment proceedings were quashed.

The Tribunal held that the approval granted by the JCIT for reopening the assessment was mechanical and lacked application of mind, as indicated by the brief endorsement. Therefore, the reopening of the assessment under Section 147 was deemed invalid.

The Tribunal noted that the assessee had availed the Vivad Se Vishwas scheme and received Form 5. Therefore, the appeal was dismissed as withdrawn.

The Tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee's successful enrollment in the Vivad se Vishwas scheme for the penalty in question.

The tribunal noted that the assessee had opted for the Vivad se Vishwas scheme and received Form 3. Therefore, the appeal was dismissed as withdrawn.

The Tribunal allowed the assessees to withdraw their appeals. The Departmental Representative did not object to the withdrawal.

The Tribunal allowed the assessees to withdraw their appeals. The Departmental Representative did not object to the withdrawal.

The Tribunal allowed the assessees to withdraw their appeals. The Departmental Representative did not object to the withdrawal.

The Tribunal allowed the assessees to withdraw their appeals. The Departmental Representative did not object to the withdrawal.

The Tribunal allowed the assessees to withdraw their appeals. The Departmental Representative did not object to the withdrawal.

The Tribunal allowed the assessees to withdraw their appeals. The Departmental Representative did not object to the withdrawal.

The Tribunal allowed the assessees to withdraw their appeals. The Departmental Representative did not object to the withdrawal.

The Tribunal allowed the assessees to withdraw their appeals. The Departmental Representative did not object to the withdrawal.

The Tribunal allowed the assessees to withdraw their appeals. The Departmental Representative did not object to the withdrawal.