This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Reopening of assessment cannot be based on change of opinion
Case Law Details
- Case Name
- Jamsetjee Jejeebhoy Charity Fund Vs ITO (Exemption) (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All High Courts, Bombay High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Jamsetjee Jejeebhoy Charity Fund Vs ITO (Exemption) (Bombay High Court)
Bombay High Court held that reopening of assessment proceedings on the basis of change of mind/opinion and also on non-application of mind is liable to be quashed and set aside. Accordingly, impugned notices and order quashed.
Facts- By the present Petition, the Petitioner has impugned the Notices dated 9th August 2024 and 20th August 2024, which are issued under Section 148A(b) of the Income Tax Act, 1961. The relevant Assessment Year (A.Y.) is 2018-2019. Further, the Petitioner has also impugned the or...
Author Info
