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Reassessment Notice Quashed as Time-Barred After Supreme Court Ruling
Case Law Details
- Case Name
- Sunblaze Constructions Pvt. Ltd. Vs ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Kolkata
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Sunblaze Constructions Pvt. Ltd. Vs ITO (ITAT Kolkata)
Reassessment Notice u/s 148 for AY 2016-17 Quashed as Time-Barred After Rajeev Bansal—Entire Proceedings Invalid
The Kolkata ITAT (D Bench) allowed the appeal of Sunblaze Constructions Pvt. Ltd. for AY 2016-17, condoned a delay of 498 days, admitted an additional legal ground, and quashed the notice issued under section 148 along with the consequential reassessment, holding the proceedings to be barred by limitation.
The Tribunal held that:
The assessee established “sufficient cause” for the 498-day delay due to loss of ITBA access ...
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