Case Law Details
Case Name : CIT (LTU) vs. IDBI Ltd. (Bombay High Court)
Appeal Number : Income Tax Appeal No-494/2014
Date of Judgement/Order : 19/09/2016
Related Assessment Year : 1993-94
Courts :
All High Courts Bombay High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
CA Saurabh Chokhra
Brief of the case:
The Hon’ble Bombay HC in the above cited case held that supplying of reasons for reopening assessment is a jurisdictional requirement and non-supplying of the same when the assessee specifically asked for the same would made the reassessment notice bad in law.
Facts of the case:
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
Sir, still the department believes that there is no mandate for providing reasons alongwith the notice under sec 148.
Also Sir, is there any law or rule to defend a notice under section 148 which does not have the designation of the officer issuing such notice.Regards,