Case Law Details
Case Name : Sangeeta Khandelwal Vs DCIT (ITAT Delhi)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Delhi
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Sangeeta Khandelwal Vs DCIT (ITAT Delhi)
Assessee challenged reopening notices issued u/s 148 dated 19.07.2022 for A.Ys. 2013-14 & 2015-16, contending that they were barred by limitation as per the Supreme Court ruling in Union of India & Ors. Vs. Rajeev Bansal [2024] SCC Online SC 2693.
AO & CIT(A) justified the action, but Tribunal noted that Delhi High Court in ADM Agro Industries Latur & Vizag (P) Ltd. v. ACIT [2025] 174 taxmann.com 725 (Del) and Ram Balram Buildhome Pvt. Ltd. v. ITO [2025:DHC:547-DB] had already held that when the extended time limit under TOLA and the exc...
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