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ITAT Quashes Reassessment as Confidential Reopening Materials Were Not Supplied
Case Law Details
- Case Name
- Rajesh Kumar Chandwani Vs ITO (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Raipur
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Rajesh Kumar Chandwani Vs ITO (ITAT Raipur)
Reassessment Order Set Aside Due to Violation of Natural Justice in Section 148 Proceedings; Confidential Documents Cannot Be Used Without Giving Copies to Taxpayer; Section 148 Reopening Invalid Because Reasons and Supporting Documents Were Withheld; ITAT Raipur Quashes Income Tax Reassessment Over Denial of Fair Opportunity to Respond.
The appeal before the ITAT Raipur arose from the order of the CIT(Appeals)/NFAC dated 04.02.2026 for Assessment Year 2010-11. The primary contention raised by the assessee was that the reasons and ...
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