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Notice Issued for Incorrect Year Renders Reassessment Void
Case Law Details
- Case Name
- Kanhaiya Lal Hari Narayan Vs ITO (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Jaipur
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Kanhaiya Lal Hari Narayan Vs ITO (ITAT Jaipur)
Reasons for AY 2012-13, Notice for AY 2013-14- Wrong Year Reopened, Entire 147 Collapses:
Jurisdictional Defect Fatal: ITAT Jaipur Says CIT(A) Should Have Quashed 147- Borrowed Satisfaction & Wrong AY:
The Jaipur Bench (SMC) of the ITAT, vide order dated 31.12.2025 in Kanhaiya Lal Hari Narayan v. ITO (ITA No. 1034/JPR/2025, AY 2013-14), allowed the assessee’s appeal and quashed the reassessment framed u/s 147, holding that the very assumption of jurisdiction was invalid.
The reassessment was initiated on the basis of information received fro...
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