Case Law Details
Case Name : ITO Vs Tia Enterprises Pvt. Ltd. (Supreme Court)
Related Assessment Year : 2011-12
Courts :
Supreme Court of India
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ITO Vs Tia Enterprises Pvt. Ltd. (Supreme Court of India)
In the case of ITO Vs Tia Enterprises Pvt. Ltd., the Supreme Court of India upheld a judgment by the Delhi High Court concerning the validity of reassessment proceedings initiated under Section 148 of the Income Tax Act, 1961. The core issue in this case was whether the Assessing Officer (AO) provided proper approval from the Principal Commissioner of Income Tax (PCIT) alongside the reasons for initiating reassessment. The Supreme Court dismissed the Special Leave Petition, agreeing with the
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