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2025 Supreme(Online)(ITAT) 1634

INCOME TAX APPELLATE TRIBUNAL (NAGPUR BENCH)
Shri V. Durga Rao, J
TARADEVI BABULAL PATNI NAGPUR – Appellant
Versus
DCIT CIRCLE-3 NAGPUR – Respondent


Advocates:
Shri K.P. Dewani, Advocate; Shri Abhay Y. Marathe, Sr. DR

Table of Content
1. search conducted and documents seized (Para 2)
2. aggrieved by the order(s) (Para 3 , 4)
3. reopening of assessment is bad (Para 5 , 6)
4. assessing officer reopened the assessment (Para 7 , 8)

ORDER

These three appeals are filed by three different assessees against the respective orders of the learned CIT(A)- 3, Nagpur, relating to assessment year 2015-2016. Since common issues are involved in these appeals, these appeals were heard together and are being disposed of by this consolidated order for the sake of convenience and brevity.

2.1. The case of the assessee viz., Taradevi Babulal Patni was reopened u/sec.147 of the Act. The assessee filed her original return of income on 31.03.2017 declaring total income of Rs.3,72,820/-. In response to the notice u/sec.148, the assessee has filed her revised return of income on 17.07.2021 admitting total income of Rs.4,55,500/-. The Assessing Officer after following the due procedure, completed the assessment u/sec.147 r.w.s.143(3) of the Act and determined the total income of the assessee at Rs.44,18,000/- as against the returned income of the assessee at Rs.4,55,500/- after making addition of Rs.39,62,500/- u/sec.69A of the A

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