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Reassessment Quashed for Service of SCN at Old Email Address
Case Law Details
- Case Name
- Basu Tea Pvt. Ltd. & Anr. Vs Union of India & Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All High Courts, Calcutta High Court
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Basu Tea Pvt. Ltd. & Anr. Vs Union of India & Ors. (Calcutta High Court)
The Calcutta High Court examined the validity of reassessment proceedings initiated for the assessment year 2017–18, challenging an order passed under Section 148A(d) of the Income-tax Act, 1961 and the consequential notice issued under Section 148. The reassessment process began with a show-cause notice under Section 148A(b) dated March 8, 2024. As no reply was received from the assessee, the Assessing Officer proceeded to pass an order under Section 148A(d) and issued a reopening notice on April 8, 2024.
The a...
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