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Gujarat HC Quashed Reopening Due to Absence of Fresh Tangible Material
Case Law Details
- Case Name
- Adani Power Limited Vs ACIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Adani Power Limited Vs ACIT (Gujarat High Court)
The petitioner challenged a notice issued under Section 148 of the Income Tax Act, 1961 seeking to reopen the assessment for Assessment Year (AY) 2014–15. The notice dated 31 March 2021 was issued after the original assessment had been completed under Section 143(3).
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