Chhattisgarh HC Set Aside Reassessment Order Due to Non-Compliance with SC Rulings

Abis Exports India Private Limited Vs Union of India (Chhattisgarh High Court) The Chhattisgarh High Court set aside an order passed under Section 148A(d) of the Income Tax Act, 1961, along with all consequential proceedings, and directed reconsideration in accordance with binding Supreme Court rulings. The petitioner had challenged the rejection of objections against reassessment proceedings initiated under Section 148. The Court noted that the issue regarding reassessment notices issued between April 1, 2021 and June 30, 2021 had already been conclusively decided by the Supreme Court in Unio...