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ITAT Mumbai quashes Reassessment Due to Lack of Mind Application
Case Law Details
- Case Name
- Ankur Power Projects Pvt Ltd Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Mumbai
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Ankur Power Projects Pvt Ltd Vs ITO (ITAT Mumbai)
Introduction: The recent order by the Income Tax Appellate Tribunal (ITAT) Mumbai in the case of Ankur Power Projects Pvt Ltd vs ITO highlights a significant development in reassessment proceedings. The ITAT quashed the reassessment, citing a lack of application of mind by the Assessing Officer (AO). This article provides a detailed analysis of the ITAT Mumbai order, focusing on the reasons for the reassessment being deemed invalid and its implications.
Detailed Analysis: Ankur Power Projects Pvt Ltd, engaged in the electricity business, contes...
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