Case Law Details
Case Name : Chandar Mahadev Naik Vs ITO (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Chandar Mahadev Naik Vs ITO (Bombay High Court)
Invalid Sanction: HC Quashes Notice & consequential Assessment Order, Demand Notice & Penalty proceedings
Introduction: The Bombay High Court, in the case of Chandar Mahadev Naik Vs ITO for the assessment year 2016-2017, recently quashed the assessment order, notice, and penalty proceedings. The court ruled that an improper sanction was obtained, rendering the entire process invalid. This decision aligns with the precedent set in Siemens Financial Services Pvt Ltd Vs. Deputy Commissioner of Income Tax & Ors. (2023) 457 ITR 647 (BOM).
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