ITAT Quashes Second Reassessment After Earlier Proceedings Had Already Concluded:
ITAT invalidates second reassessment, holding completed proceedings cannot be reopened under amended reassessment provisions.
Fresh Section 148 notice held invalid after reassessment attained finality.
Meetu Kumari
Jul 8, 2026Premium
ITAT Quashes Second Reassessment After Earlier Proceedings Had Already Concluded
ITAT invalidates second reassessment, holding completed proceedings cannot be reopened under amended reassessment provisions.
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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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