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HomeDirect TaxReassessment Invalid Where Income Reopened U/s 68 but Ultimately Taxed as Anonymous...

Reassessment Invalid Where Income Reopened U/s 68 but Ultimately Taxed as Anonymous Donations U/s 115BBC: ITAT

Direct Tax

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By Mariya Paliwala
Reassessment Invalid Where Income Reopened U/s 68 but Ultimately Taxed as Anonymous Donations U/s 115BBC: ITAT

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The ITAT Pune held that Sections 68 and 115BBC operate in distinct and mutually exclusive fields, and a reassessment founded on one provision cannot be legally concluded under another. Since the final addition was not made on the ground forming the “reason to believe” for reopening, the assumption of jurisdiction under Section 147 was held…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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