Case Law Details
Case Name : Sanjay Ratra Vs ACIT (Bombay High Court)
Related Assessment Year : 2016-17
Courts :
All High Courts Bombay High Court
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Sanjay Ratra Vs ACIT (Bombay High Court)
In Sanjay Ratra vs. ACIT, the Bombay High Court dismissed a petition challenging reassessment proceedings initiated under Section 148 of the Income Tax Act, 1961, for the assessment year 2016–17. The petitioner contended that the reassessment notice was based on erroneous information and argued it lacked jurisdiction. The petitioner had disclosed capital gains in the original and revised returns, and the original scrutiny assessment concluded in 2018 focused on Chapter VI-A deductions. However, the reassessment notice issued in 20
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