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)

147 of the Income Tax Act for the purpose of reopening of the assessment. I accordingly set aside the orders of the authorities below and quash the reopening of the assessment in the matter. Resultantly, the addition made in the reassessment would stand deleted. 5.As recently this Honble ITAT in the case of Suresh Kumar Saini v/s ITO Ward

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