Case Law Details
Case Name : Salil Gulati Vs ACIT (Supreme Court of India)
Appeal Number : Special Leave to Appeal (C) No(s). 7466/2023
Date of Judgement/Order : 11/04/2023
Related Assessment Year :
Courts :
Supreme Court of India
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Salil Gulati Vs ACIT (Supreme Court of India)
Hon’ble Supreme Court today in SLP No. 7466/2023 in Salil Gulati v. Assistant Commissioner of Income Tax has dismissed the SLP. The SLP had challenged the fresh reassessment notices for AY 2014-15 under 148A(b) issued after the Hon’ble SC judgment in Ashish Aggarwal case, on the ground that the said judgement never allowed the notices to travel back in time and the defence available under proviso to Section 149(1)(b) is still available to assessee. After the dismissal of this SLP, the tw
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