Completed assessments cannot be reopened without new material or grounds

Akshita Jindal Vs ITO (Delhi High Court)

The case of Akshita Jindal Vs ITO before the Delhi High Court delves into the validity of proceedings initiated under Section 148 of the Income Tax Act, 1961. The petitioner challenges the notice and subsequent orders for reassessment for the Assessment Year 2015-16.

The petitioner, in response to a notice issued on 31 March 2021, filed her Income Tax Return (ITR) on 14 January 2022. Despite various responses to subsequent notices under Section 142(1) of the Act, an assessment order was passed on 31 March 2022, adding an amount to her

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