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ITAT Quashes Reassessment: Notice Dated in March but Served in April Held Invalid
Case Law Details
- Case Name
- DCIT Vs RBA Buildtech Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs RBA Buildtech Pvt. Ltd. (ITAT Delhi)
Old Law, New Date; Can’t Beat the Clock- Dispatch Delay Proves Fatal-Notice dated in March but served in April- Reassessment Invalid- ITAT Delhi Quashes ₹48 Cr Reassessment – ITAT Delhi Holds Reassessment Void Ab Initio
Revenue filed an appeal against the order of CIT(A) deleting additions made u/s 68 on account of unsecured loans aggregating to ₹48.30 crores received from group concerns. Assessee, in turn, raised a legal plea under Rule 27 of ITAT Rules, contending that the reassessment itself was invalid since the notice issued u/s...
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