Jobanputra Charitable Trust vs. ACIT

Parties Involved

Facts Summary

The assessee, Jobanputra Charitable Trust, filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2018-19. The assessee challenged the validity of the reopening of assessment proceedings initiated by the Assessing Officer under section 148 of the Income Tax Act. The assessee argued that the reopening proceedings were initiated beyond the permissible period of three years from the end of the relevant assessment year without obtaining the required approval from the specified authority as mandated under section 151(ii) of the Act.…

Legal Issues

• 1. Whether the learned CIT(A) erred in upholding the order of the Ld. AO passed u/s.143(3) rws 147 of the Act.
• 2. Whether the learned CIT(A) erred in upholding the initiation of reopening proceedings by the Ld. AO and the passing of the order u/s.148A(d) of the Act.
• 3. Whether the learned CIT(A) erred in upholding the order passed by the Ld. AO u/s.143(3) rws 147, without providing the opportunity of cross examination.
• 4. Whether the learned CIT(A) erred in upholding the additions of Rs. 41,30,000 made by the Ld. AO, to the appellants total income, as non genuine expenses.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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