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Beyond the Deadline: Reassessment Quashed Following SC’s Rajeev Bansal Ruling
Case Law Details
- Case Name
- Hareshbhai Parshottambhai Vekariya Vs National Faceless Appeal Centre (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Ahmedabad
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Hareshbhai Parshottambhai Vekariya Vs National Faceless Appeal Centre (ITAT Ahmedabad)
Notice u/s 148 Issued Beyond Limitation – Reassessment Declared Void Ab Initio Following Supreme Court’s Rajeev Bansal Ruling
Assessee challenged the validity of reassessment initiated through notice u/s 148 issued on 31.08.2022. Tribunal examined the statutory timeline & found that, after applying the limitation-extension logic per section 148A(b) & computing the permissible period, the last date for a valid notice was 03.08.2022. The Department issued the notice 28 days late.
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