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Reopening Quashed as Limitation Under Old Regime Expired: ITAT Mumbai
Case Law Details
- Case Name
- Swami Vivekanand College Vs ITO (ITAT Mumbai)
- 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 Mumbai
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Swami Vivekanand College Vs ITO (ITAT Mumbai)
Reassessment Notice u/s 148 for AY 2015-16 Held Time-Barred—Entire Proceedings Quashed
The Mumbai ITAT (G Bench) allowed the appeal of Swami Vivekanand College for AY 2015-16 and quashed the reassessment proceedings in entirety, holding that the notice issued under section 148 on 13.04.2022 was barred by limitation.
The Tribunal held that:
For AY 2015-16, under the old reassessment regime, the outer time limit to issue notice u/s 148 expired on 31.03.2022.
The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 ...
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