ITAT Pune Quashes Reassessment as Notice u/s 148A(d) Travelled Beyond Original Allegations:
ITAT invalidates reassessment where allegations changed and notice was issued beyond limitation period.
Tribunal holds fresh opportunity mandatory before relying on new reopening reasons.
Meetu Kumari
Jul 8, 2026Premium
ITAT Pune Quashes Reassessment as Notice u/s 148A(d) Travelled Beyond Original Allegations
ITAT invalidates reassessment where allegations changed and notice was issued beyond limitation period.
Also Read
ITAT: Carbon Credit Receipts Are Capital, Not Taxable Under Income TaxITAT Directs Grant of Full Section 87A Rebate, Rejects CPC's Restricted ComputationITAT Deletes Rs 1.32 Crore Section 69A Addition; Holds Recorded Sales Cannot Be Treated as Unexplained Income Without ProofHigh Court Held Income Tax Reassessment Notice Issued to Dead Person As Invalid
About Author
Meetu Kumari
Content Manager
Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
Studycafe
Jodhpur, Rajasthan, India
2220My Recent Articles
- ITAT: Carbon Credit Receipts Are Capital, Not Taxable Under Income TaxPremium
- Gujarat HC Quashes Section 148 Notice After Reassessment Proceedings Were DroppedPremium
- High Court Denies GST Refund After Delayed Tribunal Appeal Beyond Section 112 TimelinePremium
- ITAT Allows Section 10(10B) Exemption on BSNL VRS Compensation Despite Return OmissionPremium
- High Court Refuses Interference in Anti-Dumping Duty Matter Due to Alternative RemedyPremium
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts