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Income Tax

Reassessment Notices beyond Limitation – ITAT Delhi Quashes Proceedings

By CA Vijayakumar Shetty Income Tax Judiciary October 30, 2025
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Case Law Details

Case Name
Sangeeta Khandelwal Vs DCIT (ITAT Delhi)
Appeal Number
Only available for paid members
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2013-14
Courts
All ITAT, ITAT Delhi
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Sangeeta Khandelwal Vs DCIT (ITAT Delhi) Assessee challenged reopening notices issued u/s 148 dated 19.07.2022 for A.Ys. 2013-14 & 2015-16, contending that they were barred by limitation as per the Supreme Court ruling in Union of India & Ors. Vs. Rajeev Bansal [2024] SCC Online SC 2693. AO & CIT(A) justified the action, but Tribunal noted that Delhi High Court in ADM Agro Industries Latur & Vizag (P) Ltd. v. ACIT [2025] 174 taxmann.com 725 (Del) and Ram Balram Buildhome Pvt. Ltd. v. ITO [2025:DHC:547-DB] had already held that when the extended time limit under TOLA and the exc...
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Author Info

CA Vijayakumar Shetty
Name: CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 5,494
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