• Welcome to itatonline.org Forum.


ITAT issues guidelines for stay of demand.

Main Menu

Reopening- s.147

Started by rajul5234, July 10, 2012, 06:35:10 AM

Previous topic - Next topic


Guj. H.C. SCA 5498/ 2002. Dt. 25/6/12. Himson Textiles.  Para. 5 is significant. No discussion in original scrutiny order and demonstration of failure of assessee to diclose truly and fully by assessing officer is necessary. Mere recording in reasons is not enough,

R. K. Patel


You are right .. At the grass root level , the assessment is reopened on the receipt of "audit objection " and the addition is made. Even when the CIT (appeal) gives the order in the favour of the assessee, the department files an appeal and the issue is dragged to the tribunal.
The whole process takes not less that 4 years and till then the assesse is to bear the demand and other consequences.

The only way is to file a writ, which is a costly affair for a small assessee.I  just read that the CBDT is giving incentive to the officers for collection of tax. THIS PRACTICE OF REOPENING WILL END ONLY IF THERE IS A PUNISHMENT , tillthen we have to live with it


Bombay high court in case of Amitab Bacchan has recently held that re opening is such cases is void.


File a RTI to CAG , ask for details how total number of paras raised , their money value , number of case setlled on basis of reply(settled on merits of case) , number of cases in order u/s 154, 147 , 263 passed and demand raised , number of such cases where these orders have been struck down etc.Then give it wide publicity.


Pawanji, happy to see you on this forum after a break. Your suggestion is really fine i must say. The reopening on audit objection has been a really problematic area for the assessees as the department always take this course to save themselves. The cost and mental stress is always on the side of the assessee. Through RTI, the entire statistics should be obtained and thereafter, its importance in the overall should be seen and brought to the notice of concerned competent authority/ministry for corrective measures.