Case Law Details
Case Name : Jivraj Tea Ltd. Vs ACIT (Gujarat High Court)
Related Assessment Year : 2011-12
Courts :
All High Courts Gujarat High Court
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Jivraj Tea Ltd. Vs ACIT (Gujarat High Court)
In the given case the writ applicant seeks to challenge the impugned notice of reopening dated 26th March 2018 issued under Section 148 of the Income Tax Act, 1961 [for short, ‘the Act, 1961’] for the assessment year 2011-12 beyond the four years.
In the overall view of the matter, HC hold that the impugned notice under Section 148 of the Act, 1961 is not sustainable in law because, the notice under section 148 of the Income tax Act, 1961 has been issued on 26.03.2018 in relation to Assessment Year 2011-12, which is clearly beyond the pe...
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Author Bio
Sir, i require your help- as i have failed to submit the return for f y 2017-18 of my mother in law due to some family dispute and separation as per instruction of it dept i can not reach my cit for condolence pl guide