ITAT Quashes Reassessment Based on Third-Party 'Rukkas'; Unsupplied Evidence Vitiates Section 148A Proceedings:
The ITAT Rules Insight Portal Inputs Alone Cannot Justify Reopening; Underlying Seized Material Must Be Supplied for Valid Reassessment.
ITAT Quashes Reassessment as AO Failed to Furnish Seized Third-Party Material
Meetu Kumari
Jul 4, 2026Premium
ITAT Quashes Reassessment Based on Third-Party 'Rukkas'; Unsupplied Evidence Vitiates Section 148A Proceedings
The ITAT Rules Insight Portal Inputs Alone Cannot Justify Reopening; Underlying Seized Material Must Be Supplied for Valid Reassessment.
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Meetu Kumari
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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.
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Jodhpur, Rajasthan, India
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