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Reassessment for AY 2015-16 Time-Barred After Rajeev Bansal Ruling: ITAT Kolkata
Case Law Details
- Case Name
- ITO Vs Perfect Wahers & Fasteners (P) Ltd. (ITAT Kolkata)
- 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 Kolkata
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ITO Vs Perfect Wahers & Fasteners (P) Ltd. (ITAT Kolkata)
ITAT Kolkata: Reassessment for AY 2015-16 Time-Barred Post Rajeev Bansal—Revenue Appeal Dismissed
The Kolkata Bench of the ITAT dismissed the Revenue’s appeal in the case of Perfect Wahers & Fasteners (P) Ltd. for AY 2015-16, upholding the order of the CIT(A) which had quashed the reassessment proceedings as barred by limitation. The Tribunal held that the notice issued under section 148 on 29.07.2022 was beyond the permissible time limit, applying the law laid down by the Supreme Court in Union of India v. ...
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