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Initiation of re-assessment proceedings merely based on faceless information quashed: Bombay HC
Case Law Details
- Case Name
- Benaifer Vispi Patel Vs ITO Ward 1 (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Benaifer Vispi Patel Vs ITO Ward 1 (Bombay High Court)
Bombay High Court held that initiation of re-assessment proceedings u/s. 148 of the Income Tax Act without verifying the information derived from the mechanism of faceless collection of information is unsustainable and liable to be quashed.
Facts-The petitioner filed her return of income for the said Assessment Year on 22nd December, 2020. Subsequent thereto, on 16th January, 2021, an intimation was issued to the petitioner u/s. 143(1) of the Act without any addition, accepting the total income disclosed by the petitioner ...
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