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ITAT Quashes Reassessments as Time-Barred and for Invalid Section 151 Sanction
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ITAT Quashes Reassessments as Time-Barred and for Invalid Section 151 Sanction
ITAT Quashes Reassessments as Time-Barred and for Invalid Section 151 Sanction Heritage Lamps, a Delhi-based partnership firm, faced reassessment for AYs 2014-15, 2016-17, 2017-18 and 2019-20. The Assessing Officer reopened the cases under Section 147 and framed reassessments under Section 147 read with Section 144B, making additions for alleged bogus purchases and unexplained expenditure under […]
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