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Reassessment Notices by Jurisdictional AO Invalid After Faceless Regime: SC

Case Law Details

Case Name
ITO Vs Prakash Pandurang Patil (Supreme Court of India)
Date of Judgement/Order
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Advertisement ITO Vs Prakash Pandurang Patil (Supreme Court of India) In a significant development for income tax reassessment procedures, the Supreme Court of India has dismissed a Special Leave Petition filed by the Income Tax Department against a Bombay High Court judgment. The case, ITO vs. Prakash Pandurang Patil, centered on the validity of a reassessment notice issued for Assessment Year 2018-19. The Supreme Court’s decision, dated August 18, 2025, not only noted a substantial delay in the Revenue’s filing but also upheld the high court’s ruling on its merits, affirming...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,775

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3 Comments
  1. The Department moved MA against this order. Now it will be tagged with another batch appeals which are pending before the SC.

  2. thanks for confirming Bombay High court Mumbai Maharashtra decision ,only delayed in filing of petition ,since matters for important.dept need to expedite.

  3. Classification of this case as Goods & Services Tax case is incorrect. This is a matter under Income Tax Act. Not expected from TaxGuru!

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