Nihita Financial Services Private Limited Vs ITO (ITAT Mumbai)
Case ke facts
AO ne reassessment khola bas Investigation Wing ki report dekh kar, koi khud ki enquiry nahi ki, aur jo documents rely kiye unko assessee ko diya bhi nahi.
Mudda (Issue)
Kya bina independent verification aur documentation dikhaye reassessment ho sakta hai?
Faisla (Held)
ITAT ne reassessment radd kar di. Bola, AO ko khud check karna parta hai, aur relied material assessee ko dikhana parta hai.
Practical takeaway
Agar aapko reassessment notice aaye, pucho AO se ki actual evidence kya hai aur sab paper maango. Sirf Investigation Wing ka naam kaafi nahi hai.
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
- Azure Power Uranus Private Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 263, Section 270A
- Bestone Industries Private Limited Vs ITO (ITAT Delhi)ITAT Delhi
- Kalpana Misra Vs ITO (ITAT Delhi)ITAT Delhi
- Param Dairy Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 271AAB
- Sh. Jagjeet Singh Vs DCIT ACIT (ITAT Amritsar)ITAT Amritsar · Section 263
- Veena Chadha Vs Assessing Officer (ITAT Delhi)ITAT Delhi · Section 54
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-10.