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Praveen Khurana Vs ACIT (ITAT Delhi)

ITAT DelhiIncome TaxAY 1998-99Faisla: Assessee ke favour mein

Case ke facts

Ye case Praveen Khurana ka tha. Assessing Officer ne purane assessment ko wapas khol diya, sirf investigation ya verification ke liye. Unhone kaha capital loss aur US travel expenses par further jaanch chahiye.

Mudda (Issue)

Kya purane assessment ko sirf verification ya shak ki wajah se dobara khol sakte hain?

Faisla (Held)

ITAT ne reassessment radd kar diya. Unhone bola, assessment wapas kholne ki wajah sirf verification thi, koi concrete evidence nahi tha.

Practical takeaway

Agar AO bas shak pe ya sirf verification ki baat likh ke notice bheje, toh aap reassessment ko challenge kar sakte hain.

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.

Income tax notice ka jawab

Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-13.

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AarzooCGA India Assistant · online