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Reopeing of Assessment to verify compliance with provisions amended in future is invalid
Case Law Details
- Case Name
- Dishman Pharmaceuticals & Chemicals Ltd. Vs Deputy Commissioner of Income-tax (OSD)(Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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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. The petitioner,...
