ITAT Rules Revision Cannot Be Used to Extend Limitation for Issues Not Covered in Reassessment :

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

authorSaimadateJul 18, 2026
Last update on Jul 17, 2026
Premium

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.

Also Read

ITAT Restores TDS Credit Case After Finding Merit in Reimbursement ExplanationITAT Rejects Business Loss Claim Over Colourable Advisory ArrangementITAT Allows Section 10(38) LTCG Exemption and Deletes Rs 12.62 Lakh Penny Stock Addition After Finding No Evidence of Accommodation EntryITAT Deletes Rs 9.66 Lakh Disallowance on Foreign Commission, Holds TDS Under Section 195 Not Applicable Where Services Rendered Outside India

About Author

LinkedIn

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.
StudyCafe
Delhi, Delhi, India
367
Up Next

Loading suggestions…

Recent Posts

ITAT Restores TDS Credit Case After Finding Merit in Reimbursement ExplanationPremium

ITAT Rejects Business Loss Claim Over Colourable Advisory ArrangementPremium

57th GST Council Meeting on September 12: Registration Reforms on Agenda

All Posts

ITAT Allows Section 10(38) LTCG Exemption and Deletes Rs 12.62 Lakh Penny Stock Addition After Finding No Evidence of Accommodation Entry

ITAT Deletes Rs 9.66 Lakh Disallowance on Foreign Commission, Holds TDS Under Section 195 Not Applicable Where Services Rendered Outside India

ITAT Remands Section 40(a)(i) Disallowance Dispute to CIT(A) Over Rs 2.35 Crore Payment to Singapore Firm

View All

Tags

Income TaxITAT Mumbai

StudyCafe Membership

For More details about Membership Click Join Membership Button