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HomeDirect TaxProviding ‘Relied Upon Material’ In SCN Is Not Procedural Requirement: ITAT

Providing ‘Relied Upon Material’ In SCN Is Not Procedural Requirement: ITAT

Direct Tax

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By Mariya Paliwala
ITAT

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The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed the reassessment proceedings holding that the notice issued under Section 148 of the Income Tax Act, 1961 was invalid as the Assessing Officer (AO) failed to furnish the relied upon material forming the basis of reopening along with the show-cause notice under Section…

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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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