IL & FS Pradip Refinery Water Ltd. Vs DCIT (ITAT Chennai)
Case ke facts
Ek company ka reassessment AY 2015-16 ke liye Department ne 31.07.2022 ko shuru kiya Section 148 (jo reassessment ka notice hota hai) ke under. Issue yahi tha ki notice time-barred hai ya nahi.
Mudda (Issue)
Kya Section 148 ka notice time-barred tha?
Faisla (Held)
ITAT ne bola ki ye notice limit se bahar tha, isliye reassessment pura radd kar diya.
Practical takeaway
Reassessment ke notice ki date check karo – agar ek limit ke baad aaye to turant challenge karo.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
- Azure Power Uranus Private Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 263, Section 270A
- Bestone Industries Private Limited Vs ITO (ITAT Delhi)ITAT Delhi
- Kalpana Misra Vs ITO (ITAT Delhi)ITAT Delhi
- Param Dairy Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 271AAB
- Sh. Jagjeet Singh Vs DCIT ACIT (ITAT Amritsar)ITAT Amritsar · Section 263
- Veena Chadha Vs Assessing Officer (ITAT Delhi)ITAT Delhi · Section 54
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-08-24.