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Case Law Details

Case Name : Shrenik Kumar N. Baldota Vs DCIT (Bombay High Court)
Related Assessment Year : 2015-16
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Shrenik Kumar N. Baldota Vs DCIT (Bombay High Court)

Bombay High Court ruled in favor of Shrenik Kumar N. Baldota, quashing an income tax reassessment notice issued under Section 148 of the Income Tax Act, 1961. The case pertained to the assessment year 2015-16, with the reassessment notice issued on March 27, 2021. The petitioner challenged the validity of the proceedings, arguing that the notice lacked jurisdictional basis as required under Section 147 of the Act.

The court examined the reasons for reopening the assessment, which were based on discrepancies in interest inc

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