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Reasons Must Precede Section 148 Notice, Reopening Quashed
Case Law Details
- Case Name
- Om Prakash Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Delhi
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Om Prakash Vs ITO (ITAT Delhi)
Reasons First, Notice Later—ITAT Pulls Plug on Illegal Reopening- 148 Issued Before Satisfaction? Reassessment Non Est
Delhi ITAT ‘SMC’ Bench in The Great Getsby Club of India Vs. ITO, Ward-2(3), New Delhi [ITA No. 7144/Del/2025, AY 2014-15, order dated 16.12.2025] allowed Assessee’s appeal and quashed reassessment proceedings where notice u/s 148 was issued prior to recording reasons and obtaining statutory approval. Tribunal noted that notice u/s 148 was issued on 19.01.2016, whereas reasons were recorded and approval of JCIT was obta...
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