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Reassessment Invalid as Lower Depreciation Claim Caused No Income Escapement: Gujarat HC
Case Law Details
- Case Name
- Pandesara Infrastructure Limited Vs ACIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All High Courts, Gujarat High Court
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Pandesara Infrastructure Limited Vs ACIT (Gujarat High Court)
Section 148 Notice Set Aside Because Higher Depreciation Did Not Increase Tax Liability; Gujarat HC Quashes Reassessment as No Escapement of Income Was Established; High Court Quashes Section 148 Proceedings Because MAT Liability Remained Unchanged; Section 147 Reopening Fails Because Assessment Was Reopened on Mere Change of Opinion.
The Gujarat High Court allowed a writ petition challenging the notice dated 28.06.2025 issued under Section 148 and the order dated 28.06.2025 passed under Section 148A(3) of the Inco...
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