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Time-Barred Reassessment Notice Quashed: ITAT Annuls Section 148 Proceedings Beyond Limitation
Case Law Details
- Case Name
- Arvindkumar Mahendrakumar Goyal Vs ITO (ITAT Surat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Surat
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Arvindkumar Mahendrakumar Goyal Vs ITO (ITAT Surat)
Time-Barred Reassessment Notice Quashed: ITAT Annuls Section 148 Proceedings Beyond Limitation
The Surat Bench of the Income Tax Appellate Tribunal quashed the reassessment for AY 2019-20 after holding that the notice issued under section 148 was barred by limitation and therefore void ab initio.
The Tribunal noted that although notice under section 148A(b) was issued on 24.03.2023, the outer time-limit to issue a valid notice under section 148 expired on 07.04.2023. Since the impugned notice was actually issued on 10.04.2023...
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