{"id":289103,"date":"2023-04-10T14:00:45","date_gmt":"2023-04-10T08:30:45","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=289103"},"modified":"2023-04-26T17:47:25","modified_gmt":"2023-04-26T12:17:25","slug":"it-act-reopening-of-assessment-unsustainable-in-law-lack-of-evidence-legal-research-legal-news-updates","status":"publish","type":"post","link":"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\/","title":{"rendered":"Reopening of the assessment is indemonstrable in law as reasons inserted in Section 147 IT Act were not considered as evidence: ITAT"},"content":{"rendered":"<p><script type=\"text\/javascript\">\n\u00a0\u00a0\u00a0 document.title = 'Reopening of assessment u\/s 147 indemonstrable in law: ITAT | SCC Blog'\n\u00a0\u00a0\u00a0 document.querySelector('meta[name=\"description\"]').setAttribute(\"content\", \"ITAT quashed proceedings for reopening of assessment u\/s 147 of IT Act since reasons inserted were not considered as evidence.\");\n<\/script><\/p>\n<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\"><b>Income Tax Appellate Tribunal:<\/b> In an appeal filed challenging the impugned final assessment order 2022 passed under Section 147 read with Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559387\" target=\"_blank\" rel=\"noopener\">144-C(13)<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\" target=\"_blank\" rel=\"noopener\">Income Tax Act, 1961<\/a>, (IT Act) the two member bench of M. Balaganesh (Accountant Manager), and Sandeep Singh Karhail (Judicial Member) quashed the proceedings of reopening of the assessment made by the assessing officer which was sustained by Dispute Resolution Panel and held that the reopening of the assessment is indemonstrable in law as reasons inserted in Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559391\" target=\"_blank\" rel=\"noopener\">147<\/a> <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\" target=\"_blank\" rel=\"noopener\">IT Act<\/a> were not considered as the evidence.<\/p>\n<p style=\"margin-bottom: 3%;\">The assessee filed the return of income of amount 9,69,65,080\/- on 28-04-2014. Consequently in 2021, the Assessing Officer reopened the assessment in pursuance of the information given by Directorate General of Income Tax (Intelligence &amp; Criminal Investigation) that assessee has sold the property amounting to 2,65,45,504\/- during the year under consideration. In this regard proceeding instigated under Section 147 and notice under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559392\" target=\"_blank\" rel=\"noopener\">148<\/a> of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\" target=\"_blank\" rel=\"noopener\">Income Tax Act, 1961<\/a>, was issued on 27-03-2021.<\/p>\n<p style=\"margin-bottom: 3%;\">In response of notice of Section 148, the assessee filed her return of Income on 11-04-2021 with proclaiming amount 9,69,65,080 which is equivalent to the original income of assessee and also, raised objection against Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559391\" target=\"_blank\" rel=\"noopener\">147<\/a> of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\" target=\"_blank\" rel=\"noopener\">Income Tax Act, 1961<\/a>. The Assessing Officer rejected the objection raised by assessee and also directed her to comply with the notice issued under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559380\" target=\"_blank\" rel=\"noopener\">142(1)<\/a> of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\" target=\"_blank\" rel=\"noopener\">Income Tax Act, 1961<\/a>, and enhance the details required. Further, the Assessing Officer added the capital income to the total income of assessee.<\/p>\n<p style=\"margin-bottom: 3%;\">Thus, assessee filed an appeal and raised objection by saying that Assessing Officer has not given the lawful reason of reopening the assessment, and the process is invalid and unlawful, since no immovable property was sold during the relevant assessment year by assessee and the capital gain which has been added by the assessing officer in the actual income of the assessee is genuinely the long term gain of the assessee.<\/p>\n<p style=\"margin-bottom: 3%;\">The Tribunal said that it is evident that the Assessing Officer was aware and accepted that the assessee has offered capital gains from the sale of property with sale consideration amounting to Rs. 12,80,00,000. However, the Assessing Officer sought to tax the income from capital gains not offered for tax on the transaction of sale of property with sale consideration of Rs. 2,65,45,504. While framing the assessment, instead of computing the long-term capital gains on the said property with the alleged sale consideration of Rs. 2,65,45,504, the Assessing Officer recomputed the capital gains on the property sold by the assessee, during the year, for the sale consideration of Rs. 12,80,00,000, on which the assessee had already offered to tax long-term capital gains amounting to Rs. 9,50,51,636, in her return of income.<\/p>\n<p style=\"margin-bottom: 3%;\">Therefore, the income which was initially alleged to have escaped assessment was not ultimately added by the Assessing Officer while passing the assessment order and rather the transaction already disclosed by the assessee was re-examined and the capital gains computed by the assessee was recalculated in the assessment order without issuing a fresh notice under section 148 of the Act<\/p>\n<p style=\"margin-bottom: 3%;\">Placing reliance on <i>Hindustan Lever Ltd.<\/i> v. <i>R.B. Wadkar<\/i>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/U6BapjD5\" target=\"_blank\" rel=\"noopener\">[2004] 268 ITR 332 (Bom.)<\/a>, the Tribunal said that, it is 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 of the Act.<\/p>\n<p style=\"margin-bottom: 3%;\">Thus, the Tribunal held that the reopening of assessment is unsuitable in law.<\/p>\n<p style=\"margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">Jowheri Jalaluddin Mullick v Income Tax Officer, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/wwuR2E9K\" target=\"_blank\" rel=\"noopener\">2023 SCC OnLine ITAT 257<\/a>, decided on 21-03-2023<\/span>]<\/p>\n<p style=\"text-indent: 18pt;\"><strong><span style=\"color: #000080;\">Order by: Sandeep Singh Karhail<\/span><\/strong><\/p>\n<hr\/>\n<p>Advocates who appeared in this case :<\/p>\n<p style=\"margin-left: 18pt;\">For Assessee: Advocate Hari S. Raheja;<\/p>\n<p style=\"margin-left: 18pt;\">For Assessing Officer: Advocate Soumendu Kumar Dash.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p><i>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.<\/i><\/p>\n","protected":false},"author":67011,"featured_media":284740,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[31242,31394,30063,48874,56019,2592,30630,51873],"class_list":["post-289103","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-assessee","tag-assessing-officer","tag-assessment","tag-criminal-investigation","tag-dispute-resolution-panel","tag-Income_Tax","tag-it-act","tag-return-of-income"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Reopening of the assessment is indemonstrable in law as reasons inserted in Section 147 IT Act were not considered as evidence: ITAT | SCC Times<\/title>\n<meta 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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","author":"Bhumika Indulia","date":"August 26, 2019","format":false,"excerpt":"Delhi High Court:\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. The issue sought to be urged by the Revenue was whether the ITAT\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"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":289103,"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 &quot;Case Briefs&quot;","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":242956,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/29\/itat-can-enhancement-be-made-when-the-same-was-not-there-in-the-reasons-recorded-for-reopening-the-assessment-tribunal-answers\/","url_meta":{"origin":289103,"position":2},"title":"ITAT | Can enhancement be made when the same was not there in the reasons recorded for reopening the assessment? Tribunal answers","author":"Editor","date":"January 29, 2021","format":false,"excerpt":"Income-tax Appellate Tribunal, New Delhi: Dealing with the issue of enhancement by CIT(A) which was never therein the reasons recorded for reopening the assessment. The ITAT was pleased to hold that the CIT(A) exceeded his jurisdiction in making the enhancement on an issue which was never there in the reasons\u2026","rel":"","context":"In &quot;Case Briefs&quot;","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":364399,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/21\/itat-quashes-reassessment-notice-barred-by-limitation-s-148\/","url_meta":{"origin":289103,"position":3},"title":"\u2018Escaped income is below Rs 50 lakhs\u2019; ITAT quashes reassessment notice under S.148 Income Tax Act issued beyond prescribed limitation of 3 years","author":"Ekta","date":"October 21, 2025","format":false,"excerpt":"A notice under Section 148-A(b) of the Income Tax Act, 1961 was issued to the assessee, stating that income had escaped assessment under the provisions of Section 147, regarding sale, purchase of properties and contractual receipts.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"reassessment notice barred by limitation","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=700%2C400&ssl=1 2x"},"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":289103,"position":4},"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 &quot;Case Briefs&quot;","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":247587,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/24\/itat-assessment-officer-cant-mechanically-act-on-incomplete-and-incorrect-facts-and-reopen-a-case-without-consulting-the-assessment-records\/","url_meta":{"origin":289103,"position":5},"title":"ITAT| Assessment Officer can&#8217;t &#8220;mechanically&#8221; act on incomplete and incorrect facts and reopen a case without consulting the assessment records","author":"Editor","date":"April 24, 2021","format":false,"excerpt":"by Akshat Malpani\u2020","rel":"","context":"In &quot;Case Briefs&quot;","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":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/289103","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\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=289103"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/289103\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/284740"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=289103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=289103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=289103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}