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Reopening of Assessment for AY 2015-16 Quashed by ITAT Kolkata
Case Law Details
- Case Name
- Pramod Lakra Vs Urvashi Sarees Pvt. Ltd. (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Kolkata
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Pramod Lakra Vs Urvashi Sarees Pvt. Ltd. (ITAT Kolkata)
Whether reassessment notice for AY 2015-16 issued taking cognisance of TOLA after 1-4-2021 is barred by limitation?
Brief facts:
The Kolkata ITAT Benches in this case was dealing with a situation where the notice u/s 148 was issued after 1-4-2021 under the old law taking benefit of TOLA and after the judgement in the case of Union of India Vs Ashish Agarwal, the second notice was issued on 31-7-2022.
The assessee’s argument regarding the notice being barred by limitation were not upheld by 1st appellate authority. Befor...
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