KUNDAN JEWELLERS PRIVATE LIMITED,GANDHI CHOWK, SADAR BAZAR, MUKTSAR vs. THE INCOME TAX OFFICER, WARD-2(2), MUKTSAR, MUKTSAR
In the result, the appeal of the assessee is allowed
ITA 284/ASR/2025[2014-15]Status: DisposedITAT Amritsar06 Apr 2026AY 2014-15
Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay
For Appellant: Sh. Sudhir Sehgal, A. R
Section 147Section 148Section 153CSection 250Section 69A
158 ITD 965
(CHD).
"Where Assessing Officer processed under section 143(1) returns of income filed by assessee for assessment years 2001-02 to 2003-04 and subsequently, he reopened said assessments on sole basis that assessee had not filed returns for years preceding to assessment year 2004-05
and, therefore, its income having escaped assessment, reopening of assessment
