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Bombay HC Quashes Reassessment Due to Invalid Sanction by lower authority
Case Law Details
- Case Name
- Agnello Oswin Dias Vs ACIT (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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Agnello Oswin Dias Vs ACIT (Bombay High Court)
The Bombay High Court has quashed a reassessment notice issued to Agnello Oswin Dias for the Assessment Year (AY) 2018-2019, ruling that the sanction for the notice was invalid. The core of the court’s decision centered on a procedural error by the tax authorities: the sanction was granted by the Principal Commissioner of Income Tax (PCIT) instead of the legally required Principal Chief Commissioner of Income Tax (PCCIT).
The petitioner, Agnello Oswin Dias, challenged a notice issued under Section 148 of the Income Tax Act, ...
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