This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITAT Quashes AY 2015-16 Reassessment as Section 148 Notice Issued After 1st April 2021 Was Time-Barred
Case Law Details
- Case Name
- Inckah Infrastructure Technologies Pvt. Ltd. Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Inckah Infrastructure Technologies Pvt. Ltd. Vs DCIT (ITAT Delhi)
Reassessment Invalid as TOLA Benefit Not Available for AY 2015-16 Notices Issued After April 1, 2021; ITAT Cancels Reopening Because Section 148 Notice Fell Beyond Limitation Period; ITAT Holds Section 148 Notices Issued After April 1, 2021 for AY 2015-16 Are Barred by Limitation
The assessee filed an appeal for Assessment Year 2015-16 against the order of the CIT(A)/NFAC, Delhi dated 29 July 2025 arising from reassessment proceedings under Sections 147 and 148 of the Income Tax Act, 1961.
During the hearing, the Tribunal fi...
Author Info
NOT DECIDED BY APEX COURT , SENT BACK TO APPELLATE FORUM IN THE ORDER PASSED ON 29-05-2026.