Aruna Sangal Vs. Income Tax Officer
Parties Involved
Facts Summary
The assessee, Aruna Sangal, filed an appeal against the order of Additional/Joint Commissioner of Income-tax (Appeals)-2, Jaipur, for the Assessment Year 2009-10. The appeal raised multiple grounds, including the validity of reopening of assessment and addition on merits. The assessee contended that the assessment was reopened based on incorrect facts, as she had filed a return of income under section 139(4) of the Act on 05.10.2009, which was not mentioned in the reasons for reopening.…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of reopening of assessment
- 2. Addition on merits
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
4 precedents cited in this judgement.
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