Case Law Details
Case Name : CIT (LTU) vs. IDBI Ltd. (Bombay High Court)
Related Assessment Year : 1993-94
Courts :
All High Courts Bombay High Court
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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.
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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,