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Reassessment Quashed: AO Failed to Provide Material u/s 148A – ITAT Mumbai
Case Law Details
- Case Name
- CEC-ITD CEM TPL Joint Venture Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Mumbai
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CEC-ITD CEM TPL Joint Venture Vs DCIT (ITAT Mumbai)
Reassessment Proceedings Quashed: ITAT Mumbai holds AO failed to provide material under section 148A
Mumbai ITAT, in a group of cross appeals involving CEC-ITD CEM TPL Joint Venture for AYs 2017-18 to 2022-23, quashed reassessment proceedings initiated u/s148A for AYs 2017-18 to 2019-20. Reassessment notices were held invalid primarily due to non-compliance with procedural safeguards mandated u/s148A.
Violation of Section 148A(b) Procedure: AO failed to provide material or information supporting the alleged escapement of ...
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