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ITAT Mumbai: Invalid Section 148 Notice Leads to Deletion of Tax Demand
Case Law Details
- Case Name
- Nadeem Mohammed Iqbal Patni Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-2016
- Courts
- All ITAT, ITAT Mumbai
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Nadeem Mohammed Iqbal Patni Vs ITO (ITAT Mumbai)
ITAT Mumbai Quashes Reassessment for AY 2015–16: Notices Issued After 1-4-2021 Invalid in View of Revenue’s Concession in Rajeev Bansal
The Mumbai Bench of the Income Tax Appellate Tribunal allowed the appeal of Nadeem Mohammed Iqbal Patni for AY 2015–16, holding that the reassessment proceedings initiated after 01.04.2021 were without jurisdiction and therefore liable to be quashed.
The Tribunal admitted and adjudicated additional grounds challenging the very validity of reassessment on the issue of limitation and sanctio...
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