Login
Login
HomeDirect TaxReassessment Based Solely on Investigation Wing Report Without Independent Application of Mind...

Reassessment Based Solely on Investigation Wing Report Without Independent Application of Mind Is Invalid: ITAT

Direct Tax

Published on

By Mariya Paliwala
itat

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has quashed a reassessment holding that the reopening of assessment under Section 147 of the Income Tax Act cannot be sustained when it is based merely on information from the Investigation Wing without independent verification by the Assessing Officer. The bench of Vimal Kumar (Judicial Member) and…

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

Direct Tax

Vivad Se Vishwas Benefit Can’t Be Denied Merely Because Case Originated From Survey Material Linked to Search Proceedings: Gujarat High Court

The Gujarat High Court has held that an assessee cannot be denied the benefit...
Indirect Taxes

CESTAT Quashes Excise Duty Demand Before March 2008 in Alleged MRP Suppression Case, Orders Fresh Recalculation

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes

No Sugar Cess Payable on Sugar Exported Out of India: CESTAT

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes

DGFT Public Notice Can’t Impose Actual User Condition on Transferable DFIA: CESTAT

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

More like this

Direct Tax

Vivad Se Vishwas Benefit Can’t Be Denied Merely Because Case Originated From Survey Material Linked to Search Proceedings: Gujarat High Court

The Gujarat High Court has held that an assessee cannot be denied the benefit...
Indirect Taxes

CESTAT Quashes Excise Duty Demand Before March 2008 in Alleged MRP Suppression Case, Orders Fresh Recalculation

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes

No Sugar Cess Payable on Sugar Exported Out of India: CESTAT

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

About us

About Jurishour – Juris Hour is an online news portal for reporting accurate and honest news, articles, judgments, Circulars, orders and notifications related to legal developments.

Company

Categories

© 2025 Juris Hour. All Rights Reserved.