ITAT Sets Aside Reassessment, Says Rs 3.5 Lakh Escaped Income Below Rs 50 Lakh Threshold for Extended Limitation:
The ITAT Agra quashed reassessment proceedings in a Rs 3.5 lakh donation deduction case, holding the Section 148 notice as time-barred and legally invalid.
ITAT Holds Section 148 Notice Time-Barred
Saloni Kumari
Jun 1, 2026
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ITAT Sets Aside Reassessment, Says Rs 3.5 Lakh Escaped Income Below Rs 50 Lakh Threshold for Extended Limitation
The ITAT Agra quashed reassessment proceedings in a Rs 3.5 lakh donation deduction case, holding the Section 148 notice as time-barred and legally invalid.
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Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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Delhi, Delhi, India
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