ITAT Quashes Reassessment of Section 80GGC Political Donation Claim Due to Limitation

Amit Pahuja Vs DCIT (ITAT Mumbai) The Income Tax Appellate Tribunal (ITAT), Mumbai, allowed the assessee’s appeal for Assessment Year 2019-20 by quashing the reassessment proceedings initiated under Sections 148A and 148 of the Income-tax Act on jurisdictional and limitation grounds. Since the reassessment itself was held to be invalid, the Tribunal did not examine the merits of the addition made under Section 80GGC. The assessee had filed the original return of income on 11.08.2019 declaring total income of Rs.8,56,340. Subsequently, a search under Section 132 was conducted on 07.09.202...