Bombay HC Quashes Reassessment as Section 148 Notice Issued by Wrong Authority

Vibhavari Bharat Bhatt Vs ITO (Bombay High Court) The Bombay High Court considered a writ petition challenging multiple proceedings initiated under the Income Tax Act, 1961, including notice dated 29 March 2023 under Section 148A(b), order dated 4 May 2023 under Section 148A(d), notice dated 4 May 2023 under Section 148, order dated 30 December 2025 under Section 144C(5), reassessment order dated 23 January 2026 under Section 147 read with Section 144C(13), and the corresponding demand notice under Section 156. The primary ground of challenge was that the authorities refused to follow the judg...