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Interim Relief Granted Against Reassessment Issued Without Considering Reply
Case Law Details
- Case Name
- IVL Dhunseri Petrochem Industries Private Limited Vs Union of India & Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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IVL Dhunseri Petrochem Industries Private Limited Vs Union of India & Ors. (Calcutta High Court)
The Calcutta High Court examined a writ petition challenging a notice issued under section 148 of the Income-tax Act, 1961, initiating reassessment proceedings for Assessment Year 2021-22. The petitioner contended that the notice was issued without any information suggesting escapement of income, which is a mandatory jurisdictional requirement. After receiving the reassessment notice, the petitioner sought disclosure of the information forming the basis of the notice and also r...
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