Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeDirect TaxReassessment Invalid if Initiated Against Individual but Finalised as AOP: ITAT Quashes...

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

Direct Tax

Published on

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 9 OCTOBER, 2026

Here’s the Tax Law Daily Bulletin for October 9, 2026.GSTIS PRIOR RETURN SCRUTINY MANDATORY...
Supreme Court

Hindu Widow’s Limited Land Rights Become Absolute Under Succession Law; Sons From Second Marriage Can Inherit: Supreme Court

The Supreme Court has upheld the inheritance rights of two sons born from a...
Supreme Court

POCSO Conviction Set Aside Over Doubts About Accused’s Identity And Gaps In Evidence: Supreme Court 

The Supreme Court has acquitted a man convicted of sexually assaulting an 11-year-old girl...
Supreme Court

Earlier Temporary Or Compassionate Appointment Does Not Give Seniority Over Direct Recruits: Supreme Court 

The Supreme Court has held that employees appointed temporarily or on compassionate grounds cannot...

More like this

Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 9 OCTOBER, 2026

Here’s the Tax Law Daily Bulletin for October 9, 2026.GSTIS PRIOR RETURN SCRUTINY MANDATORY...
Supreme Court

Hindu Widow’s Limited Land Rights Become Absolute Under Succession Law; Sons From Second Marriage Can Inherit: Supreme Court

The Supreme Court has upheld the inheritance rights of two sons born from a...
Supreme Court

POCSO Conviction Set Aside Over Doubts About Accused’s Identity And Gaps In Evidence: Supreme Court 

The Supreme Court has acquitted a man convicted of sexually assaulting an 11-year-old girl...