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Re-assessment u/s. 148 quashed as sanction provisions u/s. 151(ii) violated
Case Law Details
- Case Name
- Ramesh Bachulal Mehta Vs ITO (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All High Courts, Bombay High Court
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Ramesh Bachulal Mehta Vs ITO (Bombay High Court)
Bombay High Court held that re-assessment notice issued u/s. 148 of the Income Tax Act is bad-in-law as being violative of provisions of section 151(ii) of the Act. Accordingly, order passed u/s. 148A(d) liable to be quashed.
Facts- The present writ petition inter-alia challenges the notice dated 15.07.2022 issued under section 148 of the Income Tax Act, 1961 for the Assessment Year 2016-17. The Petitioner has inter-alia contended [in Ground B of this petition] that the order passed under section 148A(d) is bad in law because Respondent No.1 has...
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