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ITAT Agra Quashes Reassessment as Actual Escapement Was Below Rs. 50 Lakh Threshold
Case Law Details
- Case Name
- Adal Singh Vs ITO (ITAT Agra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
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Adal Singh Vs ITO (ITAT Agra)
Reassessment Notice Invalid Due to Non-Application of Mind in Section 151 Approval; ITAT Agra Holds Reopening Beyond Three Years Unsustainable Because Final Addition Was Only Rs.27 Lakh; ITAT Quashes Section 148 Proceedings Because Escapement Figure Changed Repeatedly During Proceedings; Section 151 Sanction Held Invalid Because AO Was Uncertain About Escaped Income Amount.
The ITAT Agra allowed the appeal filed by the assessee for Assessment Year 2017-18 and quashed the reassessment proceedings initiated under Sections 147 and 148 of the Income...
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