When the very basis of the reopening of the assessment having been eroded, notice under section 148 quashed in the case of Oracle

Advocate Akhilesh Kumar Sah When the very basis of the reopening of the assessment having been eroded, notice under section 148 quashed in the case of Oracle Reopening of a completed assessment has remained a controversial issue. Recently, in Oracle Systems Corporation vs. DDIT, International Taxation, New Delhi [W.P.(C) 5500/2015, decided on  30.05.2017], assessee/ appellant-Oracle Systems Corporation had filed the above writ petition under Article 226 of the Constitution of India praying that the notice dated 26.03. 2014 issued under section 148 of the Income Tax Act, 1961 (the Act) seekin...