India - Income Tax Appellate Tribunal
Reopening u/s 147/148 Invalid on Erroneous Fact of Non-Filing of Return Despite Filed Return: ITAT Chandigarh
Taxpayer Triumph: ITA
T Slams Door on Faulty Reassessment Over 'Phantom' Non-Filing
In a sharp rebuke to procedural lapses, the Income Tax Appellate Tribunal ( T) Chandigarh Bench—comprising Shri Rajpal Yadav, Vice President, and Shri Manoj Kumar Aggarwal, Accountant Member—has quashed reass...
20 Mar 2026