Case Law Details
ACIT Vs Marico Ltd. (Supreme court)
In the present matter, the assessment order was passed on 30.01.2018 as regards the Assessment Year 2014-15.
According to the record, certain queries were raised by the Assessing Officer on 25.09.2017 during the assessment proceedings which were responded to by the Assessee vide letters dated 10.10.2017 and 21.12.2017.
After considering said responses, the assessment order was passed on 30.01.2018.
Subsequently, by notice dated 27.03.2019 issued under Section 148 of the Income-Tax Act, the matter was sought to be re-opened. While accepting the challenge to the issuance of notice, the High Court in para 12 of its judgment observed as under:
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With due respect to you, case name should be ACIT Vs Marico Ltd