AY 2015-16 Reopening Invalid Because TOLA Benefit Not Available

ITO Vs Savita Aggarwal (ITAT Delhi)

AY 2015-16 Reopening Time-Barred: TOLA Extension Not Available – Revenue Appeal Dismissed

Delhi ITAT    held that reassessment proceedings initiated for AY 2015-16 were barred by limitation, as benefit of TOLA extension is not available for this assessment year.

Though the Assessee had succ

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