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Case Law Details

Case Name : Reema Sharda Vs DCIT (ITAT Delhi)
Related Assessment Year : 2022-23
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Reema Sharda Vs DCIT (ITAT Delhi)

Combined Approval u/s 148B for Multiple Assessees is Mechanical—Following Earlier Sharda-Family Ruling, Assessments Quashed

Both appeals were filed by Mrs. Reema Sharda (AY 2022-23) and Mrs. Mamta Sharda (AY 2021-22) challenging reassessment orders passed under the amended 148A/148B regime. The central legal issue r

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Author Bio

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

Penalty Cannot Survive on Estimated Bogus Purchase Addition: ITAT Deletes 271(1)(c) Escapement Below ₹50L: ITAT Quashes 148 Notice Issued After 3 Years Ex-Parte 144 Assessment Discovered After Bank Freezing – Fresh Opportunity Granted Reopening Beyond 3 Years: ITAT Quashes 148 Notice Approved by Wrong Authority Commission to Relatives Not Automatically Bogus: ITAT Bangalore Grants Relief  View More Published Posts

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