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Delhi ITAT Quashes Reassessment Over 1st April Service Under New 148A Regime
Case Law Details
- Case Name
- Mubarak Overseas Private Limited Vs CIT(A) (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Delhi
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Mubarak Overseas Private Limited Vs CIT(A) (ITAT Delhi)
31st March Notice, 1st April Delivery – Delhi ITAT Quashes Reassessment for Crossing Into New 148A Regime
The Delhi ITAT in Mubarak Overseas Pvt. Ltd. quashed the reassessment proceedings holding that though the notice u/s 148 was digitally signed on 31.03.2021, it was actually dispatched and delivered on 01.04.2021, by which time the new reassessment regime under Sections 148A/149 had already come into force.
The assessee produced RTI information and ITBA portal screenshots showing that the notice, though dated 31....
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