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Section 148 Reassessment Notice Quashed as Approval Was Granted by Wrong Authority
Case Law Details
- Case Name
- Holiday Developers Private Limited Vs ITO (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All High Courts, Bombay High Court
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Holiday Developers Private Limited Vs ITO (Bombay High Court)
The Bombay High Court allowed a writ petition challenging an order passed under Section 148A(d) and the consequential notice issued under Section 148 of the Income Tax Act, 1961, both dated 7 April 2022, as well as the earlier notice issued under Section 148A(b) dated 17 March 2022. The petitioner raised multiple grounds, including that the order under Section 148A(d) and the notice under Section 148 incorrectly recorded that approval had been granted by the Principal Commissioner of Income Tax (PCIT), Mumbai-5 on 7...
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