ITO Vs Sumitra Rajeshbhai Jain (ITAT Mumbai)
Case ke facts
Penny stock ke case mein reassessment notice 29 July 2022 ko diya gaya tha. TOLA (covid extension) ke baad limitation period khatam ho chuka tha.
Mudda (Issue)
Kya reassessment notice jab limitation ke baad issue ho, toh woh valid hai?
Faisla (Held)
ITAT ne reassessment pura radd kar diya. Bola ki TOLA ke baad limitation period khatam ho gaya, isliye notice invalid hai.
Practical takeaway
Assessment/reassessment ka notice TOLA period ke andar hi aana chahiye. Covid extensions check karna mat bhoolo—late notice ko court radd kar sakta hai.
Original report: TaxGuru
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
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- Chowaram Dhiwar Vs ITO (TAT Raipur)ITAT Raipur · Section 148 - Reopening notice
- Dilip N. Thakkar HUF Vs ITO (ITAT Mumbai)ITAT Mumbai · Section 271(1)(c) - Galat income disclose par penalty
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-21.