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HomeDirect TaxReopening of Assessment Beyond 4 Years Invalid U/s 153A: ITAT

Reopening of Assessment Beyond 4 Years Invalid U/s 153A: ITAT

Direct Tax

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By Mariya Paliwala
Reopening of Assessment Beyond 4 Years Invalid U/s 153A: ITAT

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The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the reopening of assessment under Section 153A of the Income Tax Act, 1961, was without jurisdiction as it did not meet the statutory conditions laid out in the fourth proviso to that section. The bench of Anubhav Sharma (Judicial Member) and Krinwant Sahay (Accountant…

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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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