Invalidation of notice of reopening of assessment

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Last updated: 18 February 2021
Quick Summary
This Income Tax Appellate Tribunal ruling addresses the validity of reopening a tax assessment beyond four years after the original assessment was completed. The tribunal considered whether the reopening was justified based on previously available information or if new material had emerged. It also touched upon issues related to disclosure of facts, hire charges, and the completeness of tax forms.

Court :
ITAT Bangalore

Brief :
The present appeal has been filed by assessee against order dated 25/11/2019 passed by Ld.CIT(A), Bangalore-10 for assessment year 2009-10 on following grounds of appeal:

Citation :
ITA No.78/Bang/2020

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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