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, 2026
Premium
ITAT Quashes Second Reassessment After Earlier Proceedings Had Already Concluded
ITAT invalidates second reassessment, holding completed proceedings cannot be reopened under amended reassessment provisions.
Also Read
ITAT Allows Section 80P(2)(a)(i) Deduction on Interest Earned from Statutory Deposits with Co-operative BanksITAT Upholds PCIT's Revisionary Order Under Section 263 for Fresh Verification ITAT Remands Reassessment to AO to Examine Validity of Notice Issued in Another Person’s NameITAT Remands Section 80P Deduction Claim for Fresh Adjudication
About Author
Meetu Kumari
Content Manager
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.
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.
Studycafe
Jodhpur, Rajasthan, India
2264My Recent Articles
- ITAT Condones 302-Day Delay, Restores Salary Assessment for Fresh VerificationPremium
- ITAT Condones Delay After Tax Consultant's Death, Restores Appeals for Fresh HearingPremium
- ITAT Remands Salary Addition, Says Taxability Depends on Salary Becoming Due, Not Mere ReceiptPremium
- ITAT Deletes TP Royalty Adjustment, Orders Fresh Review of Commission BenchmarkingPremium
- ITAT Quashes Reassessment Over Unsigned Section 148 Notice Issued to AssesseePremium
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts