|Income Tax Appellate Tribunal
Section 149(1)(a) bars reopening where §148 notice issued after 3 years and escaped income < Rs 50 Lakh - bogus political donation deduction denied | ITAT Jaipur
The tribunal held that a section 148 notice dated 12-April-2023 was time-barred under section 149(1)(a) because the income escaping assessment was below Rs 50 lakh, and therefore quashed the assessment disallowing the claimed deduction under 80GGC for a bogus political donation. The ruling underscores that reopening notices beyond three years are invalid when the escaped income does not exceed the Rs 50 lakh threshold.
