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Reopening Beyond Four Years Without New Material Invalid: Gujarat HC Quashes Section 148 Notice
Case Law Details
- Case Name
- Unique Tags Private Ltd Vs ACIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Unique Tags Private Ltd Vs ACIT (Gujarat High Court)
The Gujarat High Court in Unique Tags Private Ltd v. ACIT quashed a reassessment notice issued under Section 148 of the Income Tax Act, 1961, and the consequent order passed under Sections 144 and 147, holding that the reopening was beyond jurisdiction as there was no failure by the assessee to disclose material facts fully and truly during the original assessment.
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