ASHISH KALRA,NEW DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI
In the result, the appeal of the assessee for Assessment Year 2008-09 in ITA
ITA 4309/DEL/2019[2009-10]Status: DisposedITAT Delhi14 Oct 2025AY 2009-10
Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.4309/Del/2019 (Assessment Year 2009-10) Mr. Ashish Kalra Acit, C-3/313, Mig Flats, Janakpuri, Central Circle-4, New Delhi-110058. Vs. New Delhi. Pan-Aippk0526N (Appellant) (Respondent) Assessee By Shri Tarandeep Singh, Adv. Department By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 16/07/2025 Date Of Pronouncement 14/10/2025 O R D E R Per Manish Agarwal, Am: These Two Appeals Are Filed By The Assessee Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-23, New Delhi [Cit(A), In Short] Dated 28.01.2019 In Appeal No. 159/2016-17 & 3/2017-18 For Asst. Years 2008-09 & 2009-10 Respectively, Both Arising Out Of Order Passed U/S 147 R.W.S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’). 2. Since, Both The Appeals Are Having Identical Issues, Therefore, They Are Adjudicated By A Common Order. First We Take Up The Appeal For Assessment Year 2008-09 In Ita No.4308/Del/2019. Ashish Kalra Vs. Acit
Section 139(1)Section 147Section 148Section 153CSection 251
…case to the statement forming basis of reopening was too general not naming the assessee (refer page 360 of PB, paras E & F). Amsa India Pvt. Limited 393 ITR 157(Del) copy enclosed at pages 362 to 366 of PB relevant at pages 365 and 366, para 5. Atul Jain 212 CTR 42(Del) copy at pages 369 to 371 of PB relevant at pages 370 and 371, para 17. 2. Therefore, before issuing notice u/s 148 dated 02-03-2015 the AO should have conducted more enquiry/investigation for formation of a belief that information depicted in Annexure A-29 and A-30 refer to 'A' only and no one else. Before issuing notice u/s 148 did AO enquir…
