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HomeDirect TaxS. 148 Notice Issued After Limitation for AY 2015-16 Held Void: ITAT...

S. 148 Notice Issued After Limitation for AY 2015-16 Held Void: ITAT Quashes Reassessment as Time-Barred

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 against an assessee after holding that the notice issued under Section 148 of the Income Tax Act was time-barred and beyond jurisdiction. The Tribunal ruled that any reassessment initiated on the basis of such invalid notice is liable to be set…

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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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