Order set aside for non-complying with modified reassessment proceedings: Telangana HC

Baskara Rab Gandam Vs Assessment Unit (Telangana High Court)

Telangana High Court held that department failed in complying with modified income tax reassessment proceedings as laid down under the Finance Act, 2021. Accordingly, show cause notice and consequential order passed set aside.

Facts- Vide the present writ petitions, it is common ground taken by the learned counsel for the petitioner(s) that in furtherance of Finance Act, 2021, re-assessment process stood modified but the respondents have not taken care of it and therefore notices issued under Secti

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