Shri Mahila Griha Udyog Lijjat Papad v. Deputy Director of Income-Tax (EXEMPTION)-1(1) and 2 Ors.
Case brief
What is this about?
High Court Bench quashed the notice dated 21 March 2011 for reopening of assessment under Section 148 of the Income Tax Act, 1961, relying on a companion judgment dealing with identical grounds for the preceding assessment year, and disposed of the petition without costs.
What did the court decide?
Impugned notice dated 21 March 2011 issued under Section 148 of the Income Tax Act, 1961 quashed and set aside. No order as to costs.