SHEETAL BATHLA,KOTA vs. INCOME TAX OFFICER WARD 1(2) KOTA, KOTA

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

reassessment would stand deleted. 5.As recently this Honble ITAT in the case of Suresh Kumar Saini v/s ITO Ward 7(4), Jaipur in ITA No. 1256/Jp/2024 dt.29.01.2025 has decided the legal grounds of appeal even not decided by the ld. CIT(A). Copy is enclosed. Hence in view of the above submissions the action taken u/s 148 and consequent proceedings

SNEH LATA DWIVEDI,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is partly allowed for statistical purposes

reassessment proceedings being illegal and without any basis. 1.(b) In the facts and circumstances of the case and in law the ld. CIT(A) has erred in confirming the action of the AO in making addition of Rs. 25,00,000/- in respect of a matter which is not forming part of the reasons recorded for reopening the assessment