Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
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

Published on

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

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

S. 263 Exception Can’t Justify Every Low-Tax Appeal: Allahabad High Court

The Allahabad High Court has dismissed two Income Tax Department appeals involving a tax...
GST

DGGI SCN Can’t Be Challenged Before Reply And Adjudication: Chhattisgarh High Court 

The Chhattisgarh High Court has dismissed a writ petition challenging a GST show cause...
Indirect Taxes

Service Tax Demand Quashed Over Unproven Construction And Rental Claims: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, has set aside service...
Indirect Taxes

Gold Carried in Passenger’s Pocket Is a Baggage? CESTAT Can’t Hear Appeal

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, has held that a...

More like this

Direct Tax

S. 263 Exception Can’t Justify Every Low-Tax Appeal: Allahabad High Court

The Allahabad High Court has dismissed two Income Tax Department appeals involving a tax...
GST

DGGI SCN Can’t Be Challenged Before Reply And Adjudication: Chhattisgarh High Court 

The Chhattisgarh High Court has dismissed a writ petition challenging a GST show cause...
Indirect Taxes

Service Tax Demand Quashed Over Unproven Construction And Rental Claims: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, has set aside service...