Jurisdictional AO’s Section 148 Notice Violates Section 151A: Bombay HC

Nainraj Enterprises Pvt. Ltd. Vs DCIT (Bombay High Court)

The Bombay High Court recently delivered a significant judgment in the case of Nainraj Enterprises Pvt. Ltd. vs. DCIT, addressing the validity of reassessment notices issued under the Income Tax Act. The court ruled in favor of Nainraj Enterprises, setting aside the notices issued by the DCIT, which were found to be in violation of the procedural requirements established by law.

Background

Nainraj Enterprises Pvt. Ltd. filed a petition under Article 226 of the Indian Constituti

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