Assessee filed her original income tax return for Assessment year.Subsequently, assessee opted for Vivad se Vishwas Scheme, 2020, resulting in a full and final settlement. Despite said settlement under Vivad se Vishwas Scheme, 2020, assessee received a notice under section 148 for reopening assessment. Assessee requested for reasons for reopening assessment by e-mail. AO reopened assessment without providing reasons. On writ the Court held that\u00a0 since on examining impugned assessment order, it was evident that e-mail address from which assessee requested for reasons for reopening the assessment was same as registered e-mail ID of assessee, in those circumstances, failure to provide reasons for reopening assessment was fatal. Therefore\u00a0 assessment order was\u00a0 quashed by leaving it open to revenue to initiate de novo proceedings in accordance with law.\u00a0 (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 147 : Reassessment-With in four years-Vivad se Vishwas Scheme, 2020-Reasons for reopening of assessment-Failure to provide recorded reasons-Reassessment is not valid-Assessment order is quashed by leaving it open to revenue to initiate de novo proceedings in accordance with law. [S. 148, Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-46687","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-c91","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46687","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=46687"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46687\/revisions"}],"predecessor-version":[{"id":57194,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46687\/revisions\/57194"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}