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SC Dismisses Delayed SLP, Upholds Quashing of Reassessment Notices
Case Law Details
- Case Name
- ACIT Vs Arunkumar Mahabirprasad Jatia (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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ACIT Vs Arunkumar Mahabirprasad Jatia (Supreme Court of India)
The legal dispute between the Assistant Commissioner of Income Tax (ACIT) and Arunkumar Mahabirprasad Jatia concerned reassessment proceedings for Assessment Year 2016-17 under the Income Tax Act, 1961. The Bombay High Court examined the validity of notices and orders issued under Sections 147A(d) and 148, which were challenged as wholly without jurisdiction, illegal, and arbitrary. The petitioner relied on the precedent of Karan Maheshwari v. ACIT, and the Court observed that both the order under Section 147A(d) dated 24th April 2...
