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Gujarat HC Quashes Section 148 Notice Following ITAT Deletion of Prior Year Addition
Case Law Details
- Case Name
- Ammann India Private Limited Vs ACIT (Gujarat 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, Gujarat High Court
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Ammann India Private Limited Vs ACIT (Gujarat High Court)
Gujarat High Court recently ruled in favor of Ammann India Private Limited, quashing a notice issued under Section 148 and an order passed under Section 148A(d) of the Income Tax Act, 1961, by the Assessing Officer (AO) for the Assessment Year 2018-19. The petitioner, Ammann India, challenged these actions, contending that the AO failed to consider a crucial order passed by the Income Tax Appellate Tribunal (ITAT) in the petitioner’s own case for an earlier assessment year.
The genesis of the issue lies in the petitioner’s c...
