Denial of Opportunity to File Objections & Factual Error: ITAT Quashes Reassessment 

Tahera Abida Ghori Vs DCIT (ITAT Hyderabad)

Income Tax Appellate Tribunal (ITAT), Hyderabad Bench, has invalidated reassessment proceedings initiated against NRI individual Tahera Abida Ghori for the Assessment Year 2008-09. The Tribunal found fatal flaws in the initiation of the reassessment under Section 147 of the Income Tax Act, 1961, ruling that it was based on an incorrect premise and that the mandatory procedural requirement of providing rea-sons in a timely manner was violated.

The case originated when the Assessing Officer (AO) reopened the assessment for AY 2008-09

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