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Case Law Details

Case Name : DCIT Vs Vinay Agrawal (ITAT Raipur)
Related Assessment Year : 2014-15
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DCIT Vs Vinay Agrawal (ITAT Raipur) Income Tax Appellate Tribunal (ITAT), Raipur Bench, has set aside reassessment orders against individual assessee Vinay Agrawal for the assessment years 2014-15 and 2015-16. The tribunal’s decision, issued on cross-appeals from the revenue and cross-objections by the assessee, hinged primarily on the finding that the reassessment notices issued under Section 148 of the Income Tax Act, 1961, were beyond the statutory period of limitation. The case for Assessment Year 2014-15, serving as the lead case, stemmed from information indicating that Vinay Agraw...
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