Smt. Seema Daga Vs ITO (ITAT Raipur)
Case ke facts
Smt. Seema Daga ka reopening notice 25.07.2022 ko issue hua tha. Department ne TOLA ke through limitation extend karke notice diya. Assessee ne bola limitation expire ho chuki thi.
Mudda (Issue)
Kya notice limitation period khatam hone ke baad valid hai jab TOLA apply nahi karta?
Faisla (Held)
ITAT Raipur ne reopening notice ko radd kar diya kyunki limitation khatam ho chuki thi aur TOLA yahan apply nahi hota tha.
Practical takeaway
Section 148 notice jab bhi aaye to check karo ki limitation period abhi valid hai ya expire ho chuka hai, specially TOLA cases mein.
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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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-08.