Amogh Enterprises v/s. ITO

Parties Involved

Facts Summary

Amogh Enterprises filed an appeal against the order of the Commissioner of Income-tax (Appeals) for Assessment Year 2009-10. The assessee challenged the reopening of assessment under section 147 and the dismissal of the appeal by the Commissioner for non-attendance and non-prosecution without discussing the merits of the case. The assessee also cited precedents from the Supreme Court to support the allowance of additional grounds of appeal. The appeal was delayed by 9 days due to the sudden inability of the regular counsel to prepare and file the appeal. The assessee filed additional grounds of appeal on 16.08.2024, challenging the reopening of assessment on the ground that no sanction under section 151 appears to have been taken by the Assessing Officer.…

Legal Issues

• 1. Reopening of assessment u/s 147 and dismissal of appeal for non-attendance and non-prosecution

Judgment Outcome

Decided in favour of Assessee.

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