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Case Law Details

Case Name : Manishaben Dilip Vankar Vs DCIT (ITAT Ahmedabad)
Related Assessment Year : 2016-17
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Manishaben Dilip Vankar Vs DCIT (ITAT Ahmedabad)

Reassessment Beyond 3 Years Below ₹50 Lakh Escapement Quashed: Wrong Sanction, Wrong Jurisdiction—148 Notice Held Invalid Post-2021 Regime

The Ahmedabad SMC Bench of the ITAT, in Manishaben Dilip Vankar vs DCIT (ITA No. 691/Ahd/2025, AY 2016-17), quashed the reassessment proceedings in entirety by holding that the reopening u/s 147 was Please become a Premium member. If you are already a Premium member, login here to access the full content.

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CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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