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HomeDirect TaxReopening Can’t Be Solely Based On Alleged Non-Disallowance Under S. 14A: ITAT

Reopening Can’t Be Solely Based On Alleged Non-Disallowance Under S. 14A: 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 reassessment proceedings initiated under Section 147 of the Income Tax Act, holding that reopening based solely on alleged non-disallowance under Section 14A—without any exempt income earned during the year—is unsustainable in law. The bench of  Saktijit Dey (Vice President) And Makarand Vasant Mahadeokar…

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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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