Rajasthan HC dismisses Writ on Reassessment Notice for Participation in Reassessment Proceedings

Smt. Rama Gupta Vs DCIT (Rajasthan High Court)

In a significant ruling, the Rajasthan High Court addressed the participation in reassessment proceedings under the Income Tax Act, 1961, in the case of Smt. Rama Gupta vs. Deputy Commissioner of Income Tax (DCIT). The court examined the circumstances under which a petitioner who engages in reassessment proceedings can challenge the notice under Section 148 of the Act.

The crux of the case revolves around the reassessment notice issued under Section 148 of the Income Tax Act, 1961, on March 28, 2023. The petitioner, Smt. Rama Gu

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