Case Law Details
Ball Aerosol Packaging India Private Limited Vs ACIT (Gujarat High Court)
In this case what emerges from the record is that no fresh tangible material distinct from what was made available by the petitioner during the assessment proceedings is emerging and specific queries which have been raised with regard to issues now raised have already been explained by the petitioner and the assessing authority having accepted the replies and explanation, no addition is made and as such, a case is made out by the petitioner calling for our interference, since reopening of assessment appears to be on the basis of change of opinion which is against the settled proposition of law as discussed herein-above.
In view of the above The impugned notice dated 20.03.2021 under section 148 and order dated 16.11.2021 are quashed and set aside.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
1. By way of this petition under Article 226 of the Constitution of India, petitioner has challenged the legality and validity of the impugned notice dated 20.3.202 1 at Annexure-A and has also sought for quashing and setting aside the impugned order dated 16.11.201 at Annexure-H to the petition.
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