Case Law Details
Case Name : Om Prakash Vs ITO (ITAT Delhi)
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 Please become a Premium member. If you are already a Premium member, login here to access the full content.
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