Reopeing of Assessment to verify compliance with provisions amended in future is invalid

HIGH COURT OF GUJARAT Dishman Pharmaceuticals & Chemicals Ltd. v/s. Deputy Commissioner of Income-tax (OSD) Akil Kureshi and Ms. Harsha Devani, JJ. Special Civil Application No. 29122 of 2007 July 2, 2012 JUDGMENT Ms Harsha Devani, J. By this writ petition under Article 226 of the Constitution of India, the petitioner has challenged the notice dated 30th March 2007, issued under section 148 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) whereby the respondent seeks to reopen the assessment of the petitioner for the assessment year 2000-01. 2...