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Validity of Reassessment notice if it mentions employee of company as agent?
Case Law Details
- Case Name
- Arvind Mills Ltd. Vs Assistant Commissioner of Income-tax (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
Arvind Mills Ltd.
Versus
Assistant Commissioner of Income-tax
SPECIAL CIVIL APPLICATION NOS. 8857 & 8858 OF 2003
SEPTEMBER 4, 2012
JUDGMENT
Akil Kureshi, J.
These petitions arise in common factual and legal background. They have been heard together and are being disposed of by this common judgement. Facts as arising in Special Civil Application No 8858 of 2003 be noted:
1.1 The petitioner is a company registered under the Companies Act and is regularly assessed to tax. For the assessment year 1999-2000, the petitioner filed its return of income on 20.12.1999 declaring...




