Re-opening of the assessment on the basis of invalid reasons is liable to be quashed under the IT Act

Last updated: 03 June 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) has ruled that re-opening an assessment based on invalid reasons is unlawful and can be quashed. In this case, the Tribunal found that the re-assessment proceedings were initiated and completed without adhering to the proper procedures, including the issuance of valid notices under the Income Tax Act. Consequently, the assessment orders were deemed void.

Court :
ITAT Chandigarh

Brief :
The present appeals have been preferred by the assessee against the orders all dated 31.10.2019 of the Commissioner of Income Tax (Appeals)-1, Chandigarh [hereinafter referred to as ‘CIT(A)’]. ITA 54/CHD/2020 is taken up first for adjudication.ITA 54/CHD/2020 for A .Y. 2008-09

Citation :
ITA No. 54/C HD /2020

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