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Reopening Dropped as Supreme Court Concession on AY 2015-16 Is Binding
Case Law Details
- Case Name
- ITO Vs Kanha Grain Process (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Raipur
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ITO Vs Kanha Grain Process (ITAT Raipur)
Notices for AY 2015-16 Issued After 01-04-2021 Must Fall: ITAT Raipur Upholds Quashing of Reassessment Despite Fresh 148 in July 2022
The Raipur Bench of the ITAT in ITO vs. Kanha Grain Process [ITA No.260/RPR/2025, AY 2015-16, order dt. 01-01-2026] dismissed the Revenue’s appeal and upheld the order of the CIT(A)/NFAC quashing the reassessment proceedings. The Assessee, a partnership firm engaged in rice milling and trading, had originally been assessed u/s 143(3). Subsequently, reassessment was initiated on the basis of alleged bogus purchases and...






