#Income Tax Appellate Tribunal

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Jan 22, 2026 • 05:06 PM

Section 148 Notice Time-Barred After 3 Years Under TOLA | Assessment Year 2015-16 : Income Tax Appellate Tribunal

ITAT Delhi quashes Section 148 notice for A.Y. 2015-16 issued on 05.04.2022, holding it time-barred under TOLA's three-year limitation, reinforcing statutory compliance over procedural defaults.

Income Tax Assessment | Books of Accounts Cannot Be Rejected Without Specific Defects Or Due Cause : Income Tax Appellate Tribunal

Case Law Analysis

Jan 22, 2026 • 04:45 PM

Income Tax Assessment | Books of Accounts Cannot Be Rejected Without Specific Defects Or Due Cause : Income Tax Appellate Tribunal

ITAT holds that books of accounts cannot be rejected under Section 145(3) merely due to delayed document submission; must show specific defects or lack of bona fides.

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#Income Tax Appellate Tribunal

Section 148 Notice Time-Barred After 3 Years Under TOLA | Assessment Year 2015-16 : Income Tax Appellate Tribunal

Income Tax Assessment | Books of Accounts Cannot Be Rejected Without Specific Defects Or Due Cause : Income Tax Appellate Tribunal

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