![New 10-Year Limit u/s 149 of Income Tax Applies Prospectively, 6-Year Rule Governs AYs Before 2021-22: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/17/500x300_2064545-proving-beyond-reasonable-doubt-applies-penal-laws-tax-reassessment-reason-to-believe-delhi-hc-taxscan.webp "New 10-Year Limit u/s 149 of Income Tax Applies Prospectively, 6-Year Rule Governs AYs Before 2021-22: Delhi HC [Read Order]")
New 10-Year Limit u/s 149 of Income Tax Applies Prospectively, 6-Year Rule Governs AYs Before 2021-22: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court observed that the new ten-year time limit for reopening income tax assessments under Section 149 ofthe...
![Himachal Pradesh High Court Stays Reassessment Proceedings Under Section 148, Awaits Supreme Court Verdict in Technical Textiles Case [Read Order]](https://images.taxscan.in/h-upload/2025/06/28/250x150_2055851-himachal-pradesh-high-court-1.webp "Himachal Pradesh High Court Stays Reassessment Proceedings Under Section 148, Awaits Supreme Court Verdict in Technical Textiles Case [Read Order]")
![AO Neither Rejects Nor Accepts Rectification Application on TDS credit: ITAT Remands Rs. 35k TDS Credit of Trust for Reassessment [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/250x150_2050054-reassessment-tds-credit-ao-taxscan.webp "AO Neither Rejects Nor Accepts Rectification Application on TDS credit: ITAT Remands Rs. 35k TDS Credit of Trust for Reassessment [Read Order]")
![ITAT bars CIT(A) from Remand Without First Deciding Jurisdiction in Time-Barred Reassessment Case [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/250x150_2041872-itat-bars-cita-remand-deciding-jurisdiction-time-barred-reassessment-case-taxscan.webp "ITAT bars CIT(A) from Remand Without First Deciding Jurisdiction in Time-Barred Reassessment Case [Read Order]")
No Blanket Exemption for SEZs: CESTAT Orders Refund Reassessment, Stresses Need for Proper Documentation [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Special Economic Zone (SEZ) units are not automatically entitled to service tax refunds and must...
![No Blanket Exemption for SEZs: CESTAT Orders Refund Reassessment, Stresses Need for Proper Documentation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/SEZs-CESTAT-Refund-Reassessment-taxscan.jpg "No Blanket Exemption for SEZs: CESTAT Orders Refund Reassessment, Stresses Need for Proper Documentation [Read Order]")
Mere Change of Opinion not Necessary Ingredient For Reassessment: ITAT quashes Reassessment on Software License Fee [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal ( ITAT ) has quashed a reassessment order and ruled that the reopening of the assessment was invalid due to it being based on a mere change of...
![Mere Change of Opinion not Necessary Ingredient For Reassessment: ITAT quashes Reassessment on Software License Fee [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Software-License-ITAT-Quashes-Reassessment-taxscan.jpg "Mere Change of Opinion not Necessary Ingredient For Reassessment: ITAT quashes Reassessment on Software License Fee [Read Order]")
Reassessment Proceedings Initiated Without Documentary Evidence and Based on Borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ),quashed reassessment proceedings initiated without any documentary evidence and based solely on borrowed satisfaction. The...
![Reassessment Proceedings Initiated Without Documentary Evidence and Based on Borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Reassessment-Proceedings-ITAT-ITAT-Quashes-taxscan.jpg "Reassessment Proceedings Initiated Without Documentary Evidence and Based on Borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]")
No Tax Reassessment After 3 Years, regardless of Old or New Regime: Delhi High Court [Read Order]
In a recent ruling, the Delhi High Court ruled that income tax reassessments cannot be initiated after three years from the end of the relevant assessment year, regardless of whether the reassessment...
![No Tax Reassessment After 3 Years, regardless of Old or New Regime: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/No-Tax-Reassessment-Delhi-High-Court-reassessments-taxscan.jpg "No Tax Reassessment After 3 Years, regardless of Old or New Regime: Delhi High Court [Read Order]")
![Limitation Period Expired: Delhi HC Quashes Income Tax Reassessment Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Reassessment-Delhi-High-Court-Income-Tax-Act-taxscan.jpg "Limitation Period Expired: Delhi HC Quashes Income Tax Reassessment Proceedings [Read Order]")
![ITAT Strikes Down Reassessment: Rs50 Lakh Threshold Not Met for Late Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Reassessment.jpg "ITAT Strikes Down Reassessment: Rs50 Lakh Threshold Not Met for Late Notice [Read Order]")
JCIT has No Power to Issue Sanction for Reassessment u/s 151(1) of Income Tax Act: Delhi HC [Read Order]
The Delhi High Court ruled that the Joint Commissioner of Income Tax is not authorized to authorize the start of a reassessment action against an assessee under the proviso to Section 151(1) of the...
![JCIT has No Power to Issue Sanction for Reassessment u/s 151(1) of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/JCIT-No-Power-Issue-Sanction-Reassessment-us-1511-Income-Tax-Act-Delhi-HC-taxscan.jpg "JCIT has No Power to Issue Sanction for Reassessment u/s 151(1) of Income Tax Act: Delhi HC [Read Order]")