Section 148 Notice Issued Beyond Surviving Time Invalid: ITAT Delhi

DCIT Vs Rajan Kumar (ITAT Delhi)

Reassessment Notice Time-Barred Despite Ashish Agarwal Relief – ITAT Delhi Applies Rajeev Bansal Ratio

The Bench of the ITAT dismissed the Revenue’s appeal for AY 2013-14 and upheld the quashing of reassessment proceedings on the ground of limitation under section 149, even in cases covered by the Supreme Court’s decision in Ashish Agarwal.

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