ITAT Rules Revision Cannot Be Used to Extend Limitation for Issues Not Covered in Reassessment :
The ITAT Mumbai held that issues not forming part of reassessment proceedings cannot be revised by calculating limitation from the reassessment order.
ITAT Holds Limitation Must Run From Original Assessment Order
Saima
Jul 18, 2026
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ITAT Rules Revision Cannot Be Used to Extend Limitation for Issues Not Covered in Reassessment
The ITAT Mumbai held that issues not forming part of reassessment proceedings cannot be revised by calculating limitation from the reassessment order.
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About Author
Saima
Content Writer
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.
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.
StudyCafe
Delhi, Delhi, India
573My Recent Articles
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