Case Reopening Merely Relying on Information Received from Insight Portal Held Invalid: ITAT:

Case Reopening Merely Relying on Information Received from Insight Portal Held Invalid: ITAT

The ITAT Delhi invalidates reassessment proceedings initiated merely by relying on information received from the CRUI module insight portal without independently examining the facts.

AO Must Rely on Fresh Material or Information to Reopen a Case, Says ITAT

authorSaloni KumaridateJun 4, 2026
Last update on Jul 23, 2026
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Case Reopening Merely Relying on Information Received from Insight Portal Held Invalid: ITAT

The ITAT Delhi invalidates reassessment proceedings initiated merely by relying on information received from the CRUI module insight portal without independently examining the facts.

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Saloni Kumari

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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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