Search: reassessment

2 results for “reassessment”+ Section 272A(2)(c)clear

Sorted by relevance

Mumbai29 Delhi16 Chennai14 Pune9 Hyderabad5 Ahmedabad5 Kolkata5 Agra3 Amritsar3 Jaipur3 SC2 Chandigarh2 Nagpur2 Patna2 Bangalore2 Raipur2 Rajkot2 Surat1 Indore1

Key Topics

Section 1474 Section 142(1)4 Section 2502 Section 271A2 Section 272A(1)(d)2 Section 271F2 Section 143(3)2 Section 1482 Cash Deposit2 Penalty

MAHANT PANDEY,ROHTAS vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 182/PAT/2025[2017-18]Status: DisposedITAT Patna21 Aug 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(3)Section 147Section 148Section 250Section 271ASection 271FSection 272A(1)(d)

reassessment proceedings are bad in law in the absence of reasons recorded for issuing a reopening notice under section 148 of the Act being furnished to the assessee when sought for. It is axiomatic that power to reopen a completed assessment under the Act is an exceptional power and whenever revenue seeks to exercise such power, they must strictly comply