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Case Law Details

Case Name : PCIT Central 4 Vs Patanjali Foods Ltd. (Supreme Court of India)
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PCIT Central-4 Vs Patanjali Foods Ltd. (Supreme Court of India)

The Supreme Court of India dismissed the appeal filed by the Principal Commissioner of Income Tax (Central) 4 against Patanjali Foods Ltd., effectively upholding the Bombay High Court’s judgment. The High Court had earlier quashed reassessment notices and subsequent orders issued under Sections 148, 143C, 143(3), and 148A of the Income Tax Act, 1961, pertaining to the assessment year 2013-14. The High Court’s decision rested on the principle that such reassessment proceedings init

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