Revisit/Peruse of the completed assessment without any Material evidence by A.O is not permitted.

Last updated: 25 January 2021

Court :
ITAT New Delhi

Brief :
This appeal by the Revenue is directed against order dated 10/02/2017 passed by the Learned Commissioner of Income-tax (Appeals)-39, New Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2009-10 raising following grounds:

Citation :
ITA No.3768/Del./2017

IN THE INCOME TAX APPELLATE TRIBUNAL,
DELHI BENCH: ‘C’ NEW DELHI

BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER
AND
SHRI O.P. KANT, ACCOUNTANT MEMBER
[Through Video Conferencing]

ITA No.3768/Del./2017
Assessment Year: 2009-10

Addl.CIT,
Special Range-4,
New Delhi
PAN :AAACI0684H
(Appellant) (

Vs.

IRCON International Ltd.,
C-4, District Centre, Saket,
New Delhi
Respondent)

Appellant by Shri Gurmel Singh, Sr. DR
Respondent by Dr. Rakesh Gupta, Adv.

Date of hearing 06.01.2021
Date of pronouncement 22.01.2021

ORDER

PER O.P. KANT, AM:

This appeal by the Revenue is directed against order dated 10/02/2017 passed by the Learned Commissioner of Income-tax (Appeals)-39, New Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2009-10 raising following grounds:

1. On the facts and circumstances of the case, the Ld.CIT(A) has erred in holding the reopening of the assessment by issuing notice u/s 148 of the Act as void ab initio.

2. The appellant craves leave, to add, alter or amend any ground of appeal raised above at the time of hearing.

To know more in details find the attachment file