This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITAT Quashes Two Reassessments: Time-Barred Assessment and Second Section 148 Notice During Pendency of Earlier Reassessment Held Invalid
Case Law Details
- Case Name
- Smt. Kumarasamy Karthiyayini Vs ITO (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Bangalore
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Smt. Kumarasamy Karthiyayini Vs ITO (ITAT Bangalore)
ITAT Quashes Two Reassessments: Time-Barred Assessment and Second Section 148 Notice During Pendency of Earlier Reassessment Held Invalid
Section 148 Notice Before Approval and Fresh Reopening During Pending Reassessment Prove Fatal; Bangalore ITAT Quashes Both Assessments
The Bangalore ITAT quashed two separate reassessment orders against the assessee, holding that the first reassessment was barred by limitation and the second reassessment was invalid because a fresh section 148 notice was issued while the earlier reassessment proceedings w...
Author Info
