Case Law Details
Case Name : Arpita Jena Vs ITO (ITAT Cuttack)
Related Assessment Year : 2016-2017
Courts :
All ITAT ITAT Cuttack
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Arpita Jena Vs ITO (ITAT Cuttack)
Reassessment u/s 148 Quashed Where No Addition Made on Recorded Reasons; Entire Proceedings Held Invalid – ITAT Cuttack
The ITAT Cuttack allowed the assessee’s appeal for AY 2016-17 & quashed the reassessment proceedings u/s 147/148, holding that the reassessment cannot survive when no addition is ultimately made on the very reasons recorded for reopening.Please become a Premium member. If you are already a Premium member, login here to access the full content.
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