{"id":218610,"date":"2019-08-26T09:58:56","date_gmt":"2019-08-26T04:28:56","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=218610"},"modified":"2019-08-29T14:40:05","modified_gmt":"2019-08-29T09:10:05","slug":"del-hc-reopening-of-assessment-based-on-a-change-of-opinion-by-assessing-officer-held-vitiated-in-law-as-it-does-not-satisfy-legal-requirement-of-s-147-ita","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/26\/del-hc-reopening-of-assessment-based-on-a-change-of-opinion-by-assessing-officer-held-vitiated-in-law-as-it-does-not-satisfy-legal-requirement-of-s-147-ita\/","title":{"rendered":"Del HC | Reopening of assessment based on a change of opinion by Assessing Officer held vitiated in law as it does not satisfy legal requirement of S. 147 ITA"},"content":{"rendered":"

Delhi High Court:<\/strong>\u00a0A Division Bench of S. Muralidhar and Talwant Singh, JJ. dismissed an appeal filed by the Revenue against the order of the Income Tax Appellate Tribunal (ITAT) opining that no substantial question of law arises.<\/p>\n

The issue sought to be urged by the Revenue was whether the ITAT was justified in quashing the reassessment proceedings under Section 147 of the Income Tax Act 1961 on the ground of change of opinion on the applicability of Section 40(a)(ia) of the Act even when the Assessing Officer had not expressed any opinion on the applicability of such provision during the original assessment proceedings under Section 143(3) of the Act?<\/em><\/p>\n

Before the High Court, the Revenue was represented by Ajit Sharma, Senior Standing Counsel came along with Abida Mujahid and Priya Sarkar, Advocates. Whereas, Gagan Kumar and Amit Kaushik, Advocates appeared on behalf of the respondent-Assessee.<\/p>\n

Perusing the record, the High Court noted that the entire exercise of the reopening of the assessment was triggered by objections raised by the audit party. From the correspondence between the Assessing Officer and the audit party, it was clear that there was no independent decision arrived at by the Assessing Officer to form “reasons to believe” for reopening of the assessment <\/strong>after being satisfied that there was no escapement of income. The correspondence also indicated that not once but on two separate occasions, the Assessing Officer clearly formed the opinion that this was not a case fit for reopening of the assessment and that the Assessing Officer was constrained, notwithstanding that opinion, to reopen the assessment on the express instructions issued to him vide letter of the Additional CIT (Audit).<\/p>\n

The Court found that\u00a0the Assessing Officer had in fact applied his mind to the audit party objection and formed a clear opinion that there is no justification for reopening of the assessment and yet it is only on the insistence of the Additional CIT (Audit) that the Assessing Officer changed his opinion and decided to reopen the assessment. <\/strong>Consequently, it was held that the\u00a0reopening of the assessment, which was based on a change of opinion was vitiated in law as it did not satisfy the legal requirement of Section 147 of the Act.\u00a0<\/strong>In these circumstances, the view taken by the ITAT called for no interference. It was held that no substantial question of law arose, and therefore, the appeal was dismissed. [CIT v. Lalit Bagai, 2019 SCC OnLine Del 9748<\/b><\/a>, decided on 21-08-2019]<\/p>\n","protected":false},"excerpt":{"rendered":"

Delhi High Court:\u00a0A Division Bench of S. Muralidhar and Talwant Singh, JJ. dismissed an appeal filed by the Revenue against the order <\/p>\n","protected":false},"author":8808,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[9013,37237,37238,25654],"class_list":["post-218610","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-income-tax-appellate-tribunal","tag-reopening-of-assessment","tag-section-147-of-the-income-tax-act-1961","tag-substantial-question-of-law"],"yoast_head":"\nDel HC | Reopening of assessment based on a change of opinion by Assessing Officer held vitiated in law as it does not satisfy legal requirement of S. 147 ITA | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/26\/del-hc-reopening-of-assessment-based-on-a-change-of-opinion-by-assessing-officer-held-vitiated-in-law-as-it-does-not-satisfy-legal-requirement-of-s-147-ita\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Del HC | Reopening of assessment based on a change of opinion by Assessing Officer held vitiated in law as it does not satisfy legal requirement of S. 147 ITA\" \/>\n<meta property=\"og:description\" content=\"Delhi High Court:\u00a0A Division Bench of S. Muralidhar and Talwant Singh, JJ. dismissed an appeal filed by the Revenue against the order\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/26\/del-hc-reopening-of-assessment-based-on-a-change-of-opinion-by-assessing-officer-held-vitiated-in-law-as-it-does-not-satisfy-legal-requirement-of-s-147-ita\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2019-08-26T04:28:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-08-29T09:10:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/10\/Delhi-HC.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1329\" \/>\n\t<meta property=\"og:image:height\" content=\"888\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bhumika Indulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bhumika Indulia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/26\/del-hc-reopening-of-assessment-based-on-a-change-of-opinion-by-assessing-officer-held-vitiated-in-law-as-it-does-not-satisfy-legal-requirement-of-s-147-ita\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/26\/del-hc-reopening-of-assessment-based-on-a-change-of-opinion-by-assessing-officer-held-vitiated-in-law-as-it-does-not-satisfy-legal-requirement-of-s-147-ita\/\",\"name\":\"Del HC | Reopening of assessment based on a change of opinion by Assessing Officer held vitiated in law as it does not satisfy legal requirement of S. 147 ITA | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"datePublished\":\"2019-08-26T04:28:56+00:00\",\"dateModified\":\"2019-08-29T09:10:05+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/26\/del-hc-reopening-of-assessment-based-on-a-change-of-opinion-by-assessing-officer-held-vitiated-in-law-as-it-does-not-satisfy-legal-requirement-of-s-147-ita\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/26\/del-hc-reopening-of-assessment-based-on-a-change-of-opinion-by-assessing-officer-held-vitiated-in-law-as-it-does-not-satisfy-legal-requirement-of-s-147-ita\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/26\/del-hc-reopening-of-assessment-based-on-a-change-of-opinion-by-assessing-officer-held-vitiated-in-law-as-it-does-not-satisfy-legal-requirement-of-s-147-ita\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Del HC | Reopening of assessment based on a change of opinion by Assessing Officer held vitiated in law as it does not satisfy legal requirement of S. 147 ITA\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a\",\"name\":\"Bhumika Indulia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg\",\"caption\":\"Bhumika Indulia\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Del HC | Reopening of assessment based on a change of opinion by Assessing Officer held vitiated in law as it does not satisfy legal requirement of S. 147 ITA | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/26\/del-hc-reopening-of-assessment-based-on-a-change-of-opinion-by-assessing-officer-held-vitiated-in-law-as-it-does-not-satisfy-legal-requirement-of-s-147-ita\/","og_locale":"en_US","og_type":"article","og_title":"Del HC | Reopening of assessment based on a change of opinion by Assessing Officer held vitiated in law as it does not satisfy legal requirement of S. 147 ITA","og_description":"Delhi High Court:\u00a0A Division Bench of S. Muralidhar and Talwant Singh, JJ. dismissed an appeal filed by the Revenue against the order","og_url":"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/26\/del-hc-reopening-of-assessment-based-on-a-change-of-opinion-by-assessing-officer-held-vitiated-in-law-as-it-does-not-satisfy-legal-requirement-of-s-147-ita\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2019-08-26T04:28:56+00:00","article_modified_time":"2019-08-29T09:10:05+00:00","og_image":[{"width":1329,"height":888,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/10\/Delhi-HC.jpg","type":"image\/jpeg"}],"author":"Bhumika Indulia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Bhumika Indulia","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/26\/del-hc-reopening-of-assessment-based-on-a-change-of-opinion-by-assessing-officer-held-vitiated-in-law-as-it-does-not-satisfy-legal-requirement-of-s-147-ita\/","url":"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/26\/del-hc-reopening-of-assessment-based-on-a-change-of-opinion-by-assessing-officer-held-vitiated-in-law-as-it-does-not-satisfy-legal-requirement-of-s-147-ita\/","name":"Del HC | Reopening of assessment based on a change of opinion by Assessing Officer held vitiated in law as it does not satisfy legal requirement of S. 147 ITA | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"datePublished":"2019-08-26T04:28:56+00:00","dateModified":"2019-08-29T09:10:05+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/26\/del-hc-reopening-of-assessment-based-on-a-change-of-opinion-by-assessing-officer-held-vitiated-in-law-as-it-does-not-satisfy-legal-requirement-of-s-147-ita\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2019\/08\/26\/del-hc-reopening-of-assessment-based-on-a-change-of-opinion-by-assessing-officer-held-vitiated-in-law-as-it-does-not-satisfy-legal-requirement-of-s-147-ita\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/26\/del-hc-reopening-of-assessment-based-on-a-change-of-opinion-by-assessing-officer-held-vitiated-in-law-as-it-does-not-satisfy-legal-requirement-of-s-147-ita\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Del HC | Reopening of assessment based on a change of opinion by Assessing Officer held vitiated in law as it does not satisfy legal requirement of S. 147 ITA"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a","name":"Bhumika Indulia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg","caption":"Bhumika Indulia"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/"}]}},"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":289103,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/10\/it-act-reopening-of-assessment-unsustainable-in-law-lack-of-evidence-legal-research-legal-news-updates\/","url_meta":{"origin":218610,"position":0},"title":"Reopening of the assessment is indemonstrable in law as reasons inserted in Section 147 IT Act were not considered as evidence: ITAT","author":"Editor","date":"April 10, 2023","format":false,"excerpt":"It is a trite law that the reasons, as recorded for reopening the reassessment, are to be examined on a standalone basis to determine the validity of proceedings under section 147 IT Act.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal (ITAT)","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":195803,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/05\/05\/re-opening-of-assessment-to-be-based-on-concrete-evidence\/","url_meta":{"origin":218610,"position":1},"title":"Re-opening of assessment to be based on concrete evidence","author":"Saba","date":"May 5, 2018","format":false,"excerpt":"Income Tax Appellate Tribunal (ITAT): The Raipur Bench of ITAT while deciding on an appeal has held that where more than 4 years have elapsed since the original assessment year, then action under Section 147 of the Income Tax Act can be taken after the expiry of four years from\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":322658,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/05\/22\/income-tax-appellate-tribunal-quashes-reassessment-due-lack-jurisdiction\/","url_meta":{"origin":218610,"position":2},"title":"ITAT, Delhi quashes reassessment made on basis of notice issued u\/s 148 of Income Tax Act by non-jurisdictional Assessing Officer which led to addition of 12.5 lakhs","author":"Editor","date":"May 22, 2024","format":false,"excerpt":"\u201cThe reassessment notice was issued by ITO, Ward 69(1), New Delhi, under Section 148 and lacked jurisdiction as the jurisdiction was with ITO, Ward 4(1), Gurgaon. Hence, the subsequent assessment completed by ITO, Ward 4(1), Gurgaon, based on this notice was legally flawed.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":260282,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/01\/19\/can-merely-disowning-bank-accounts-to-income-tax-department-exempt-assessee-from-paying-tax\/","url_meta":{"origin":218610,"position":3},"title":"Can merely disowning bank accounts exempt assessee from paying tax? Read why ITAT approved addition of Rs 12.81 Crores under S.68 of Income Tax Act","author":"Bhumika Indulia","date":"January 19, 2022","format":false,"excerpt":"Income Tax Appellate Tribunal (ITAT), New Delhi: Stating that, \u201cUrgent needs invite urgent action\u201d, Amit Shukla, Judicial Member and Dr B.R.R. Kumar, Accountant Member while addressing a very significant matter wherein assessee did not disclose the two bank accounts operated by him to the Income Tax Department, expressed that, Merely\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":272209,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/25\/appropriate-high-court-itat-appeal-under-section-260a-income-tax-act-where-assessing-officer-situated-supreme-court-legal-research-tax-law-news\/","url_meta":{"origin":218610,"position":4},"title":"Appropriate High Court for filing an appeal under Section 260A of the Income Tax Act would be the one where the Assessing Officer is situated: Supreme Court","author":"Prachi Bhardwaj","date":"August 25, 2022","format":false,"excerpt":"\u201cA judicial remedy must be effective, independent and at the same time certain. Certainty of forum would involve unequivocal vesting of jurisdiction to adjudicate and determine the dispute in a named forum.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":291581,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/05\/08\/itat-directs-assessing-officer-to-charge-gross-profit-rate-of-6-5-percent-on-bogus-purchases-legal-news\/","url_meta":{"origin":218610,"position":5},"title":"Income Tax Appellate Tribunal directs Assessing Officer to charge assessee at gross profit rate of 6.5% on bogus purchases","author":"Apoorva","date":"May 8, 2023","format":false,"excerpt":"ITAT said that the entire addition has been made by the AO as well as CIT based on guess work and estimation based on some alleged information received from Sales Tax Department of Maharashtra and from DGIT that \u201cthe assessee has taken bogus purchase bills without having taken any delivery\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal (ITAT)","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/218610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=218610"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/218610\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=218610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=218610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=218610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}