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Section 148 Notice Invalid as It Was Issued by JAO Instead of FAO: Rajasthan HC
Case Law Details
- Case Name
- Cement Limited Vs ACIT (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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Cement Limited Vs ACIT (Rajasthan High Court)
Rajasthan High Court Quashes Reassessment Notice Because It Was Time-Barred Under Section 149; Reassessment Proceedings Set Aside Due to Violation of Faceless Assessment Scheme; Income Tax Reopening Quashed Because Six-Year Limitation Expired Before Section 148 Notice; Rajasthan High Court Follows Hexaware Ruling to Strike Down Reassessment Notice.
The Rajasthan High Court considered a petition challenging notice dated 31 March 2024 issued under Section 148A(b) of the Income Tax Act, reassessment notice dated 1 May 2024 issued unde...
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