Reassessment Invalid if Initiated Against Individual but Finalised as AOP: ITAT Quashes Rs. 1.08 Crore Addition

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Reassessment Invalid if Initiated Against Individual but Finalised as AOP: ITAT Quashes Rs. 1.08 Crore Addition

Direct Tax

Published on

17/01/2026

By Mariya Paliwala

Reassessment Invalid if Initiated Against Individual but Finalised as AOP: ITAT Quashes Rs. 1.08 Crore Addition

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The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a reassessment order involving an addition of Rs. 1.08 crore, holding that proceedings initiated against an individual cannot be concluded by assessing a different legal status—an Association of Persons (AOP)—without following due process. Such a jurisdictional defect strikes at the root of the…

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Mariya Paliwala https://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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Reassessment Invalid if Initiated Against Individual but Finalised as AOP: ITAT Quashes Rs. 1.08 Crore Addition

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