This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 148 Notices for AY 2015-16 Invalid Under New Regime
Case Law Details
- Case Name
- Amit Kumar Jain Vs ITO (ITAT Surat)
- 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 Surat
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Amit Kumar Jain Vs ITO (ITAT Surat)
AY 2015-16 Reopenings Dead on Arrival: ITAT Surat Quashes All s.148 Notices Post 01.04.2021-TOLA Can’t Revive Time-Barred Years: ITAT Quashes Reopenings for AY 2015-16
The Surat Bench of the ITAT, by a common order dated 31.12.2025, disposed of multiple cross-appeals for AY 2015-16, including Amit Kumar Jain, Hiteshkumar Bhaubhai Ponkia and Vikash Mittal & Sons (HUF), and quashed all reassessment proceedings u/s 147/148 as being barred by limitation.
The reassessments had their genesis in notices issued during the transition period following the Suprem...
Author Info
