ITAT Quashes Reassessment After AO Fails to Make Addition on Original Reopening Issue:
The Delhi ITAT quashed reassessment proceedings against taxpayer holding that reopening cannot survive when no addition is made on the original issue forming the basis of reassessment.
ITAT Quashes Reassessment Over AO Lapse
Vanshika verma
Aug 5, 2026Premium
ITAT Quashes Reassessment After AO Fails to Make Addition on Original Reopening Issue
The Delhi ITAT quashed reassessment proceedings against taxpayer holding that reopening cannot survive when no addition is made on the original issue forming the basis of reassessment.
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Vanshika verma
Content Writer
Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.
Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.
Studycafe
Delhi, Delhi, India
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