Dineshbhai Dayabhai Hadiya Akshar Vs ITO (ITAT Rajkot)
Case ke facts
CIT(A) ne 2009-10 ke appeal mein 2008-09 reopen karne bula. Rs. 55.90 lakh addition Section 69 (unexplained investment) se ki gayi thi.
Mudda (Issue)
Kya CIT(A) kisi dusre assessment year ko reopen karne ka order de sakta hai?
Faisla (Held)
ITAT ne kaha CIT(A) dusre saal ka case reopen nahi karwa sakta. Rs 55.90 lakh ki addition bhi hata di.
Practical takeaway
Agar CIT(A) dusre year ke liye reopening bole to usko challenge karo. Section 69 addition ko prove karne ke liye actual investment evidence chahiye.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-26.