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Case Law Details

Case Name : Shandilya Properties LLP Vs ITO (Bombay High Court)
Appeal Number : Writ Petition No. 2485 of 2024
Date of Judgement/Order : 15/01/2025
Related Assessment Year : 2023-24
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Shandilya Properties LLP Vs ITO (Bombay High Court)

Bombay High Court dismissed the writ petition filed by Shandilya Properties LLP, challenging an assessment order issued under Section 143(3) read with Section 144B of the Income Tax Act, 1961. The court ruled that the petitioner must first exhaust the alternate remedy of appeal before the Commissioner (Appeals) rather than directly approaching the High Court under Article 226 of the Constitution. The petition sought to quash the assessment order and demand notice, contending that the tax was imposed on income already assessed and

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