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Reassessment Quashed Due to Limitation After Supreme Court Time Exclusions
Case Law Details
- Case Name
- Veena Gupta Vs DCIT (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All High Courts, Madras High Court
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Veena Gupta Vs DCIT (Madras High Court)
The Madras High Court initially dismissed the writ petition by an order dated 04.11.2025. However, while finalising the detailed order, the Court entertained a doubt as to whether the conclusion reached earlier was correct. Upon re-examining the documents, chronology of events, and the legal position laid down by the Supreme Court in Union of India v. Ashish Agarwal and Union of India v. Rajeev Bansal, the High Court recalled its earlier dismissal order to ensure a fair disposal of the case.
The Court considered Paragraph 28 of the Ashish Agarwal judgmen...

