ITAT Quashes Rs 7.03 Crore Reassessment, Holds AO Cannot Make Additions Beyond Recorded Reasons for Reopening:
The ITAT quashes Rs 7.03 crore reassessment proceedings, holding that the AO cannot make additions on issues beyond the reasons recorded for Section 147 reopening.
ITAT Held AO Acted Beyond Jurisdiction
Saloni Kumari
Jul 18, 2026Premium
ITAT Quashes Rs 7.03 Crore Reassessment, Holds AO Cannot Make Additions Beyond Recorded Reasons for Reopening
The ITAT quashes Rs 7.03 crore reassessment proceedings, holding that the AO cannot make additions on issues beyond the reasons recorded for Section 147 reopening.
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Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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