Bombay High Court Quashes Reassessment for Invalid Service and Approval

Chitra Supekar Vs ITO (Bombay High Court) The Bombay High Court in Chitra Supekar vs Income Tax Officer examined the validity of reassessment proceedings initiated under Sections 148A(b), 148A(d), and 148 of the Income-tax Act, 1961 for Assessment Year (AY) 2018–19. The petitioner challenged three actions by the Revenue: (i) the notice dated 20 March 2022 issued under Section 148A(b), (ii) the order dated 5 April 2022 passed under Section 148A(d), and (iii) the reopening notice dated 13 April 2022 issued under Section 148. The challenge was primarily on two grounds — improper service of n...