Case Law Details
Case Name : Saraswat Co-operative Bank Ltd. Vs ACIT (Bombay High Court)
Appeal Number : Writ Petition No. 1910 of 2020
Date of Judgement/Order : 26/08/2024
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Saraswat Co-operative Bank Ltd. Vs ACIT (Bombay High Court)
Bombay High Court held that entire process of according sanction under section 151 of the Income Tax Act for initiation of reassessment granted in a mechanical manner without application of mind is unjustified and hence reassessment proceedings quashed.
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