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Reassessment order set aside as passed without disposal of objections: Karnataka HC
Case Law Details
- Case Name
- Hewlett Packard Financial Services (India) Pvt Ltd Vs DCIT (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All High Courts, Karnataka High Court
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Hewlett Packard Financial Services (India) Pvt Ltd Vs DCIT (Karnataka High Court)
Karnataka High Court held that reassessment order under section 148 of the Income Tax Act is bad-in-law since passed without following mandatory procedure of disposal of objections. Accordingly, order of reassessment set aside.
Facts- The 2nd respondent had issued notice u/s. 143(2) of the Income Tax Act, 1961 which was responded to by the petitioner and an order has been passed u/s. 143(3) of the Act. Subsequently, petitioner has received a notice on 31.03.2018 u/s. 148 of the Act by the 2nd respondent proposing...
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