AO cannot initiate reassessment for appealed additions

PCIT Vs Gautam Bhalla (Delhi High Court)

Introduction: The Delhi High Court, in the case of PCIT vs. Gautam Bhalla, has delivered a significant ruling, stating that the Assessing Officer (AO) cannot initiate reassessment proceedings against additions that have already been subject to appeal. The appeals in question pertain to Assessment Years 2010-11 and 2011-12, challenging a common order by the Income Tax Appellate Tribunal (ITAT) dated 03.09.2019.

Detailed Analy

Please become a Premium member. If you are already a Premium member, login here to access the full content.