Devpal Singh vs Income Tax Officer

This assessee’s appeal for Assessment Year 2012-13 arises against the C IT(A)/NFAC, De lhi’ s DIN & order No. ITBA/NFAC/S/250/2025-26/1083696697(1) dated 15.12.2025, in proceedings u/s 147 r.w.s. 250 of the Income Tax Act, 1961 (in short “the Act”).

Heard both the p arties at length. Case file perused.

It transpires during the course of hear ing that ther e arises the first and foremost legal issue of validity of the impugned reopening itself as the learned assessing authority had set into motion the same against the assessee regard ing the sole reason of sale of an immovable property of Rs.43,86,986/-whereas his assessment framed on 12.08.2025 in question ended up in disallowing/adding cash payment of Rs.8,50,000/-from undisclosed sources.

It is thus clear that the le arned assessing authority has nowhere made any addition qua the above sole reaso n of reopening. This being the clinching case, I hereby quote Ranbaxy Laboratories Ltd . vs. Union of India (2011) 336 ITR 136 (Del.) and CIT vs. Jet Airways (India) Ltd. (2011) 331 ITR 236 (Bom.) to quash the impugned reopening for the above precise reason in very terms.

This assessee’s appeal is allowed.