Failure To Ask For S. 147 Reasons Fatal: Delhi High Court

CIT vs. Safetag International India Pvt Ltd (Delhi High Court)

If assessee does not ask for s. 147 reasons & object to reopening, ITAT cannot remand to AO & give assessee another opportunity


The assessee’s assessment was reopened u/s 147. *The assessee did not ask for the recorded reasons*. Even before the CIT(A), though the assessee challenged the reopening as being without jurisdiction, *it did not ask for the reasons*. Before the Tribunal, the assessee claimed that *it was not aware that it could demand the reasons and object thereto*. Pursuant thereto the Tribunal *remitted the case to the AO with direction that the reasons & opportunity to object be provided* and denovo assessment be framed if objections were rejected. On appeal by the department, HELD allowing the appeal:

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