Reopening Dropped as Supreme Court Concession on AY 2015-16 Is Binding

ITO Vs Kanha Grain Process (ITAT Raipur)

Notices for AY 2015-16 Issued After 01-04-2021 Must Fall: ITAT Raipur Upholds Quashing of Reassessment Despite Fresh 148 in July 2022

The Raipur Bench of the ITAT in ITO  vs. Kanha Grain Process [ITA No.260/RPR/2025, AY 2015-16, order dt. 01-01-2026] dismissed the Revenue’s appeal and upheld the order of the CIT(A)/NFAC quashing the reassessment proceedings. The Assessee, a partnership firm engaged in rice milli

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