Manish Kumar Kotawala Vs DCIT (ITAT Jaipur)
Case ke facts
Department ne reassessment notice March 2024 mein diya tha, jab purana 6 saal ka limit khatam ho chuka tha. Ye notice AY 2015-16 ke liye tha.
Mudda (Issue)
Kya March 2024 mein AY 2015-16 ka reassessment possible tha?
Faisla (Held)
ITAT ne notice radd kar diya, kyunki 6 saal ka time limit cross ho chuka tha as per Section 149.
Practical takeaway
Agar department purana time-limit cross hone ke baad notice bheje, to aap usko time-barred bol kar court mein radd karwa sakte ho.
Original report: TaxGuru
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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
- ACIT Vs Dignesh Pramukhlal Patel (Supreme Court of India)Supreme Court of India · Section 148
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-19.