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Second Reopening Set Aside Due to Time-Barred Section 148 Proceedings

Case Law Details

Case Name : Apcotex Industries Limited Vs ITO (ITAT Mumbai)
Related Assessment Year : 2013-14
Courts : All ITAT ITAT Mumbai
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Apcotex Industries Limited Vs ITO (ITAT Mumbai)

Reassessment Time-Barred Post Rajeev Bansal: ITAT Quashes Second Reopening for AY 2013-14

The Mumbai Bench of the ITAT allowed the appeal of Apcotex Industries Ltd. for AY 2013-14, quashing the reassessment proceedings on the jurisdictional ground of limitation

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Author Bio

Name: CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka, India
Member Since: 17 Feb 2018 | Total Posts: 4550
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

My Published Posts

Suppressed Sales Addition Deleted: KOT Data and Survey Admissions Without Corroboration Not Valid Penalty U/s 270A Set Aside as U/s 270AA Immunity Denied Due to Form 68 Glitch – ITAT Remands Case Denial of U/s 80G Approval to Educational Trust Held Unjustified – ITAT Directs CIT(E) to Grant Approval Construction Cost Disallowance in Capital Gains Set Aside; AO to Examine Valuation Report Reassessment Notice Issued to Deceased Person Invalid – Entire Proceedings u/s 147 Quashed – ITAT Bangalore View More Published Posts

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