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 ITAT quashed the reassessment order, holding that the Income Tax Department failed to provide the minimum time required by law to respond to a Section 148A(b) notice.

A Taxpayer Must Be Granted a Minimum 7-Day Time Limit to Respond to a Section 148A(b) Notice, Holds ITAT 

The ITAT Rules Insight Portal Inputs Alone Cannot Justify Reopening; Underlying Seized Material Must Be Supplied for Valid Reassessment.

ITAT Quashes Reassessment Based on Third-Party 'Rukkas'; Unsupplied Evidence Vitiates Section 148A Proceedings

ITAT quashes reassessment, holding Section 148A proceedings cannot revive a notice already barred by limitation.

ITAT Quashes Reassessment Notice Issued After 31 March 2022 for AY 2015-16 as Time-Barred

High Court sets aside reassessment proceedings where AO ignored adjournment request and denied fair hearing under Section 148A

Reassessment Invalid for Denial of Effective Hearing Under Section 148A: HC

The Delhi ITAT quashed a reassessment notice sent on April 1, 2021 for not following the new Section 148A procedure.

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

A Taxpayer Must Be Granted a Minimum 7-Day Time Limit to Respond to a Section 148A(b) Notice, Holds ITAT

ITAT Quashes Reassessment Based on Third-Party 'Rukkas'; Unsupplied Evidence Vitiates Section 148A Proceedings

ITAT Quashes Reassessment Notice Issued After 31 March 2022 for AY 2015-16 as Time-Barred

Reassessment Invalid for Denial of Effective Hearing Under Section 148A: HC

Reopening Notice Sent on April 1 Must Follow Amended Section 148A Procedure: ITAT