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Case Law Details

Case Name : Benaifer Vispi Patel Vs ITO Ward 1 (Bombay High Court)
Appeal Number : Writ Petition No. 8594 of 2024
Date of Judgement/Order : 15/07/2024
Related Assessment Year :
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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 petition

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