Case Law Details
Case Name : Sun Pharmaceutical Industries Limited Vs DCIT (Gujarat High Court)
Related Assessment Year : 2017-18
Courts :
All High Courts Gujarat High Court
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Sun Pharmaceutical Industries Limited Vs DCIT (Gujarat High Court)
Reassessment Invalid as Draft Assessment Order Was Not Issued; Assessment Annulled as Section 263 Remand Cannot Bypass Draft Order Mandate; Fresh Assessment Set Aside for Ignoring Mandatory Section 144C Procedure; High Court Quashes Reassessment Due to Breach of Draft Order Requirement
The Gujarat High Court decided two connected writ petitions filed by a pharmaceutical company challenging the assessment orders dated 26.03.2025 and 27.03.2025 passed under Section 143(3) read with Sections 263
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