Tribunal Order cannot Be Treated as Fresh Information for Reopening: SC

ACIT Vs Ammann India Pvt Ltd (Supreme Court of India) The case concerns reassessment proceedings initiated under the Income Tax Act, 1961 for Assessment Year (AY) 2018–19 and the subsequent challenge to those proceedings. The petitioner sought relief under Article 226 of the Constitution of India requesting that the notice issued under Section 148 and the order passed under Section 148A(d) dated 26 March 2024 be quashed. The petitioner had received a notice under Section 148A(b) dated 6 March 2024 asking it to explain why a notice under Section 148 should not be issued for AY 2018–19. The ...