ITAT Quashes Second Reassessment After Earlier Proceedings Had Already Concluded:

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.

authorMeetu KumaridateJul 8, 2026
Last update on Jul 8, 2026
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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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