Reopening Collapses on Wrong Facts: ITAT Ranchi Quashes Section 148 Notice in Share Capital Case
CA Vijayakumar Shetty
14 Jan 2026
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Income Tax |
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Judiciary
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Income Tax |
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Judiciary
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Case Law Details
Case Name : Saluja Steel and Power Pvt. Ltd Vs ACIT (ITAT Ranchi)
Related Assessment Year : 2013-2014
Courts :
All ITAT ITAT Ranchi
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Saluja Steel and Power Pvt. Ltd Vs ACIT (ITAT Ranchi)
The ITAT Ranchi quashed the reassessment for AY 2013–14, holding that the reasons recorded for reopening were fundamentally flawed and factually incorrect. The assessee’s original assessment had been completed under section 143(3) after detailed scrutiny of share application money and share premiumPlease become a Premium member. If you are already a Premium member, login here to access the full content.
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