Case Law Details
Case Name : Inckah Infrastructure Technologies Pvt. Ltd. Vs DCIT (ITAT Delhi)
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Delhi
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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...
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Author Bio
NOT DECIDED BY APEX COURT , SENT BACK TO APPELLATE FORUM IN THE ORDER PASSED ON 29-05-2026.