Informative

Reassessment Invalid without Fresh Notice when No Addition made on Reopened Issue: ITAT

Update / Judgement Date

20 Feb 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderIncome Tax

The ITAT ruled that a reassessment is invalid without a fresh notice when no addition is made on the reopened issue. This decision emphasizes the importance of proper procedure in reassessment proceedings. The ITAT's ruling protects taxpayers from arbitrary reassessments without proper notice.

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Reassessment Invalid without Fresh Notice when No Addition made on Reopened Issue: ITAT

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