Judgement

The ITAT Delhi holds reassessment invalid where additions were made on different issues than recorded under Section 148A 



ITAT Quashes Reassessment as AO Made Additions on Issues Unrelated to Reasons  Under Section 148A

The Tribunal invalidated the Section 148 reassessment notice, rendering the Revenue's appeal infructuous.

ITAT Sets Aside Reassessment Proceedings, Holds Revenue's Appeal Infructuous

The ITAT Ahmedabad holds reassessment order invalid as the notice issued on 8 April 2021 was without jurisdiction


ITAT Holds Section 148 Notice Issued After 1 April 2021 for AY 2015–16 As Time-Barred

The ITAT Ahmedabad Holds Notice Under Section 148 Invalid as Revenue Failed to Issue It Within the 'Surviving Time' Recognised by the Supreme Court

ITAT Quashes Reassessment Notice Issued Beyond Surviving Limitation Period Prescribed Under TOLA

The ITAT Ahmedabad ruled that the reassessment proceedings could not survive once the notice itself was barred by limitation

ITAT Quashes Reassessment Notice Issued Beyond ‘Surviving Time’ Under TOLA and Section 148

The Gujarat High Court has quashed a notice issued under Section 148 holding that the reassessment proceedings were based merely on a change of opinion. 

Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts

ITAT Quashes Reassessment as AO Made Additions on Issues Unrelated to Reasons Under Section 148A

ITAT Sets Aside Reassessment Proceedings, Holds Revenue's Appeal Infructuous

ITAT Holds Section 148 Notice Issued After 1 April 2021 for AY 2015–16 As Time-Barred

ITAT Quashes Reassessment Notice Issued Beyond Surviving Limitation Period Prescribed Under TOLA

ITAT Quashes Reassessment Notice Issued Beyond ‘Surviving Time’ Under TOLA and Section 148

High Court Rules Reopening Beyond Four Years Invalid Where Assessee Fully Disclosed Material Facts