This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Notice u/s. 148 issued beyond time period specified u/s. 149(1) is invalid: Bombay HC
Case Law Details
- Case Name
- Gurpreet Singh Vs DCIT (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All High Courts, Bombay High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Gurpreet Singh Vs DCIT (Bombay High Court)
Bombay High Court held that notice issued under section 148 of the Income Tax Act beyond the time period specified under section 149(1) of the Income Tax Act is non-complaint and invalid. Accordingly, order passed thereon is liable to be quashed.
Facts- The principal issue involved in this Writ Petition is the legality of the re-opening of proceedings initiated against the Petitioner, which are to be construed as proceedings initiated under the substituted Sections 147 to 151 of the Income Tax Act, 1961.
Conclusion- A notice under Section 148 of the ...
Author Info
