Case Law Details
Case Name : ST ISAAC Welfare Society Vs ITO (Telangana High Court)
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All High Courts Telangana High Court
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ST ISAAC Welfare Society Vs ITO (Telangana High Court)
Telangana High Court Quashes Reassessment Notices Under Sections 148A and 148 Following Earlier Precedent
In a significant ruling concerning income tax reassessment proceedings, the Telangana High Court set aside notices issued under Sections 148A and 148 of the Income-tax Act, 1961, along with consequential proceedings, by following its earlier landmark judgment in Kankanala Ravindra Reddy vs Income Tax Officer.
The Court reiterated that reassessment proceedings initiated contrary to the scheme introduced under the Finance Acts of 2020 an...
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