This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Second Reopening Set Aside Due to Time-Barred Section 148 Proceedings
Case Law Details
- Case Name
- Apcotex Industries Limited Vs ITO (ITAT Mumbai)
- 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 Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Apcotex Industries Limited Vs ITO (ITAT Mumbai)
Reassessment Time-Barred Post Rajeev Bansal: ITAT Quashes Second Reopening for AY 2013-14
The Mumbai Bench of the ITAT allowed the appeal of Apcotex Industries Ltd. for AY 2013-14, quashing the reassessment proceedings on the jurisdictional ground of limitation by applying the Supreme Court’s authoritative ruling in Union of India v. Rajeev Bansal.
The case involved a second reopening where the AO issued notice under section 148 (new regime) after following the Ashish Agarwal directions. The Tribunal meticulously computed the “surviving perio...
Author Info
