Reassessment Notice Quashed for Relying on Wrong Assessment Year Data

Sooriya Hospital Vs DCIT (Madras High Court)

The Madras High Court considered a writ petition in the second round of litigation concerning the validity of reassessment proceedings initiated under the Income-tax Act, 1961. Earlier, the petitioner had been issued a notice under Section 148 under the unamended provisions applicable till 31 March 2021. The petitioner had challenged the jurisdiction of the assessing officer in issuing that notice.

By a common order dated 4 February 2022, a Division Bench of the Madras High Court quashed such reassessment notices issued on or afte

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