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Borrowed Satisfaction & No Tangible Material: SC Upholds Quashing of Reassessment
Case Law Details
- Case Name
- ITO Vs Amitkumar Chandulal Rajani (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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ITO Vs Amitkumar Chandulal Rajani (Supreme Court of India)
The dispute culminated before the Supreme Court of India after the Revenue challenged a judgment of the Gujarat High Court that had quashed reassessment notices issued under Section 148 of the Income-tax Act, 1961. The Supreme Court, exercising jurisdiction under Article 136 of the Constitution, condoned the delay but declined to interfere with the High Court’s judgment, thereby dismissing the special leave petition.
Read Gujarat HC Judgment in above case: Gujarat HC Quashed Reassessment for Non-Application of Mind in Reopening Noti...
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