Judgement

ITAT invalidates reassessment where allegations changed and notice was issued beyond limitation period.

ITAT Pune Quashes Reassessment as Notice u/s 148A(d) Travelled Beyond Original Allegations

Notice u/s 148 held invalid as approval obtained from wrong authority; Revenue’s appeal dismissed as infructuous

ITAT Quashes Reopening Beyond 3 Years Where Escaped Income Was Rs. 10.25 Lakh

Reopening the assessment after several years without new proof was held to be unfair and invalid, says ITAT.

Validity of Notice u/s 148: ITAT Quashes Reassessment for Lack of New Evidence

HC: Reassessment proceedings u/s 147 of IT Act are invalid if notice u/s 148 is sent only by speed post and not served personally or by registered post as required u/s 282

Speed Post Not Equivalent to Registered Post for Section 148 Notice: High Court

High Court quashes reassessment notice u/s 148 dated 31.07.2022 as time-barred; all consequential proceedings set aside.

High Court Quashes Reassessment Notice u/s 148 as Time-Barred

High Court quashes reassessment notice u/s 148 for AY 2015–2016 as barred by limitation; order u/s 148A(d) also struck down.

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ITAT Pune Quashes Reassessment as Notice u/s 148A(d) Travelled Beyond Original Allegations

ITAT Quashes Reopening Beyond 3 Years Where Escaped Income Was Rs. 10.25 Lakh

Validity of Notice u/s 148: ITAT Quashes Reassessment for Lack of New Evidence

Speed Post Not Equivalent to Registered Post for Section 148 Notice: High Court

High Court Quashes Reassessment Notice u/s 148 as Time-Barred

High Court Quashes Reassessment Notice u/s 148 for AY 2015-2016 as Time-Barred