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Case Law Details

Case Name : CIT (LTU) vs. IDBI Ltd. (Bombay High Court)
Related Assessment Year : 1993-94
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CA Saurabh Chokhra

https://taxguru.in/wp-content/uploads/2016/11/CA-Saurabh-Chokra.jpgBrief 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.Please become a Premium member. If you are already a Premium member, login here to access the full content.

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One Comment

  1. pusu says:

    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,

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