ITAT Quashes Reassessment Notice Issued Beyond ‘Surviving Time’ Under TOLA and Section 148:

ITAT Quashes Reassessment Notice Issued Beyond ‘Surviving Time’ Under TOLA and Section 148

The ITAT Ahmedabad ruled that the reassessment proceedings could not survive once the notice itself was barred by limitation

ITAT Holds Reassessment Proceedings Invalid

authorSaimadateJul 31, 2026
Last update on Jul 30, 2026
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ITAT Quashes Reassessment Notice Issued Beyond ‘Surviving Time’ Under TOLA and Section 148

The ITAT Ahmedabad ruled that the reassessment proceedings could not survive once the notice itself was barred by limitation

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Saima

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Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
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Delhi, Delhi, India
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