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HC quashes Reassessment Notice as reasons not existed on the date of notice
Case Law Details
- Case Name
- Ashika Credit Capital Limited Vs Union of India And Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All High Courts, Calcutta High Court
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Ashika Credit Capital Limited Vs Union of India And Ors. (Calcutta High Court)
Mr. Roy Chowdhury, learned advocate appearing for the Revenue was asked to produce the record to establish that the recorded reasons were existing at the time of issuance of impugned notice under Section 148 and initiation of impugned assessment proceeding under Section 147 of the Act to which Mr. Roy Chowdhury failed and showed his inability to produce any record to show that at the time of issuance of impugned notice under Section 148 and initiation of reopening of assessment proceeding under Section 147 of the Ac...
