Case Law Details
Case Name : Amrit Homes Private Limited Vs DCIT (Madhya Pradesh High Court)
Appeal Number : Writ Petition No. 15244 of 2023 (O)
Date of Judgement/Order : 09/08/2023
Related Assessment Year : 2016-17
Courts :
All High Courts Madhya Pradesh HC
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Amrit Homes Private Limited Vs DCIT (Madhya Pradesh High Court)
In a recent case, Amrit Homes Private Limited challenged a Section 148 reassessment notice through a writ petition under Article 226 of the Constitution. The notice, issued on 28.04.2023, invoked Section 148A(d) of the Income Tax Act, 1961. The petitioner contended that the order under Section 148A(d) did not meet the foundational prerequisites of Section 148A(d).
Detailed Analysis: The learned Senior Counsel,
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