CIT(A) erred by assuming reassessment proceedings initiated by ...

Reassessment notice under non-existent old Section 148 renders assessment orders invalid.

January 8, 2025

Case Laws Income Tax AT

CIT(A) erred by assuming reassessment proceedings initiated by AO u/s 148A were valid, ignoring merits of earlier assessment orders dated 31.03.2022 passed pursuant to notice issued on 30.06.2021 under old Section 148. ITAT held assessment orders based on notice issued under non-existent Section 148 were invalid, quashing them. CIT(A) ought to have independently determined validity of impugned orders instead of treating them as non-est due to subsequent Section 148A proceedings. Decided in assessee's favor.

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CIT(A) erred by assuming reassessment proceedings initiated by ...

Reassessment notice under non-existent old Section 148 renders assessment orders invalid.

January 8, 2025

Case Laws Income Tax AT

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