Bombay HC Declines to Quash Reassessment Notice citing incomplete information

Sanjay Patel Vs ACIT (Bombay High Court)

Bombay High Court dismissed a petition filed by Sanjay Patel challenging an order under Section 148A(d) and a subsequent notice under Section 148 of the Income Tax Act, 1961, both dated March 28, 2024, for the assessment year 2017-18. The court declined to exercise its extraordinary jurisdiction, primarily due to the petitioner’s failure to provide complete and necessary documents to substantiate his claims.

The petitioner had filed his income tax return for the relevant asse

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