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Income Tax Demand Invalid as Original Assessment Had Nil Liability & No Reopening Was Initiated
Case Law Details
- Case Name
- Zydus Infrastructure Private Limited Vs DCIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All High Courts, Gujarat High Court
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Zydus Infrastructure Private Limited Vs DCIT (Gujarat High Court)
The Gujarat High Court heard a writ petition filed under Article 226 of the Constitution of India challenging the validity of a demand notice dated 22.01.2020 issued under Section 156 of the Income-tax Act, 1961 for ₹5,02,30,558 along with a related communication dated 23.01.2020. The petitioner company, incorporated under the Companies Act, 1956, is engaged in the development, operation, and maintenance of a Special Economic Zone.
The petitioner had filed its return of income for Assessment Year 2012–13 on ...




