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Bombay HC Quashes Reassessment Due to Approval by Wrong Authority
Case Law Details
- Case Name
- Skypak Travels Private Limited Vs ITO (Bombay 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, Bombay High Court
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Skypak Travels Private Limited Vs ITO (Bombay High Court)
The Bombay High Court allowed a writ petition challenging reassessment proceedings initiated for Assessment Year 2018-19 under Sections 148A(b), 148A(d), and 148 of the Income-tax Act, 1961, along with consequential assessment, demand, and penalty orders. The petitioner contended that the reassessment proceedings were without jurisdiction because approval for issuance of notice under Section 148 and passing of order under Section 148A(d) had been granted by an authority not competent under Section 151 of the Act. The pe...
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