ITAT Pune Set Aside Section 69A Addition as Reopening Notice Was Time Barred

Vikasratna Vilasrao Deshmukh Manjara Shetkari Sah Sakhar Karkhana Limited Vs ITO (ITAT Pune) ITAT Quashed Reassessment Because Section 148 Notice Was Issued Beyond Surviving Limitation Period; Reassessment Proceedings Invalid Because AO Failed to Issue Notice Within Surviving Time Allowed Under TOLA; Section 148 Notice Held Invalid Because AO Exceeded Surviving Limitation Calculated From Old Regime Notice; ITAT Allowed Assessee’s Appeal Because Reassessment Notice Was Issued After 27 June 2022 Deadline. The appeal before the Income Tax Appellate Tribunal arose from the order dated 11.11.2025...