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No Second Innings for Revenue – Reassessment Beyond Limitation Void ab initio
Case Law Details
- Case Name
- AP Goyal Charitable Trust Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Delhi
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AP Goyal Charitable Trust Vs ITO (ITAT Delhi)
No Second Innings for Revenue -Reassessment Beyond Limitation Void ab initio – ITAT Strikes Down Late 148 Notice -Tribunal Follows SC in Rajeev Bansal
Delhi Tribunal allowed the appeal of the Trust by holding that the reopening notice issued u/s 148 on 30.08.2022 was barred by limitation as per the timelines clarified by the Hon’ble Supreme Court in Ashish Agarwal & Rajeev Bansal.
Assessee is a public charitable trust registered u/s 12AA since 2004, engaged in educational & charitable activities filed return for AY 2014-15 declaring nil...
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