{"id":62435,"date":"2026-07-21T17:34:42","date_gmt":"2026-07-21T12:04:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/atiq-ahmed-v-ito-2025-121-itr-24-sn-delhitrib\/"},"modified":"2026-07-21T17:34:42","modified_gmt":"2026-07-21T12:04:42","slug":"atiq-ahmed-v-ito-2025-121-itr-24-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/atiq-ahmed-v-ito-2025-121-itr-24-sn-delhitrib\/","title":{"rendered":"Atiq Ahmed v. ITO (2025) 121 ITR 24 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>The assessment was reopened to examine alleged unexplained bank credits of \u20b926.91 crore. During reassessment, however, the Assessing Officer did not make any addition on the bank credits but instead disallowed 10 per cent of purchases on the ground of cash payments. The Tribunal held that though Explanation 3 to section 147 permits assessment of other escaped income noticed during reassessment, it does not confer unrestricted power to make additions wholly unconnected with the reasons recorded for reopening. Since the reassessment ultimately rested on an issue unrelated to the recorded reasons, the reassessment was held to be invalid. <strong>(AY. 2013-14, \u00a02014-15)<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147: Reassessment-Scope of reassessment-Addition on issues unconnected with recorded reasons-Reassessment is invalid where the addition made is unrelated to the reasons recorded for reopening. [Ss. 40A(3), 147, Expln. 3]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62435","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gf1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62435","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62435"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62435\/revisions"}],"predecessor-version":[{"id":62436,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62435\/revisions\/62436"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}