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 Deletes Rs 25.12 Crore Disallowance on Independent Section 36 Deduction ComputationITAT Reduces 10% Income Estimate to 3% for Transport Agent, Holds Only Profit Element TaxableSyngene International Secures Rs 8.62 Crore Income Tax Refund After NFAC Grants Partial ReliefITAT Deletes PE Addition After Allowing Marketing Fees Paid to Indian Subsidiary
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.
Studycafe
Jodhpur, Rajasthan, India
2173My Recent Articles
- ITAT Deletes Rs 25.12 Crore Disallowance on Independent Section 36 Deduction ComputationPremium
- ITAT Deletes PE Addition After Allowing Marketing Fees Paid to Indian SubsidiaryPremium
- ITAT Quashes Second Reassessment After Earlier Proceedings Had Already ConcludedPremium
- ITAT Rejects Maximum Marginal Rate on Public Charitable Trust IncomePremium
- GSTAT Orders Builder to Refund Rs 11.13 Lakh ITC Benefit to HomebuyersPremium
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts