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HomeDirect TaxITAT Quashes Reassessment Orders Due To Time-Barred Section 148 Notices And Invalid...

ITAT Quashes Reassessment Orders Due To Time-Barred Section 148 Notices And Invalid Sanction From Wrong Authority

Direct Tax

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By Mariya Paliwala
itat

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The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings initiated against a foreign company after holding that the notices issued under Section 148 of the Income Tax Act were barred by limitation and suffered from jurisdictional defects.  The bench of C.N. Prasad (Judicial Member) and Sanjay Awasthi (Accountant Member) noted…

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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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