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
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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.
Facts of the case:
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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,