Ekchaka Samabaya Krishi Unnayan Samity Limited Vs DCIT (ITAT Kolkata)
Case ke facts
Yeh ek co-operative society ka case tha. Cash deposit ki wajah se assessment phir se khola gaya par phir is issue par koi addition nahi ki.
Mudda (Issue)
Jab reopening ka main reason pe addition nahi hui, to kya assessment valid hai?
Faisla (Held)
ITAT ne assessment process ko radd kar diya kyunki reopening ka main reason pe kuch bhi add nahi hua tha. Bas is basis par case reopen nahi ho sakta.
Practical takeaway
Agar aapke case mein reopening ka main reason pe koi addition nahi hoti, to poora reopening null ho sakta hai. Aise mein aap challenge kar sakte ho.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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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: 2026-09-01.