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Gujarat HC Quashes Time-Barred Section 148 Reassessment for AY 2015-16
Case Law Details
- Case Name
- Jay Bharat Dyeing And Printing Pvt. Ltd. Vs ACIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All High Courts, Gujarat High Court
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Jay Bharat Dyeing And Printing Pvt. Ltd. Vs ACIT (Gujarat High Court)
The Gujarat High Court considered a writ petition challenging the order dated 27.07.2022 passed under Section 148A(d) of the Income-tax Act, 1961 and the notice dated 27.07.2022 issued under Section 148 for Assessment Year 2015-16. The petitioner, a company incorporated under the Companies Act, 1956, stated that its assessment had originally been completed under Section 143(3) by order dated 22.12.2017 after scrutiny. Following the Supreme Court’s judgment in Union of India v. Ashish Agarwal, the respondent issued a sh...
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