Dismissed
Shree Ambica Gems v. the Assistant Commissioner of Income Tax,Circle 19(3) and 3 Ors.
Bombay HCWP/3592/2019
Case brief
AI extract
What is this about?
This writ petition challenged a notice under Section 148 of the Income Tax Act, 1961 issued after the expiry of four years. The court examined the reasons for reopening based on a survey conducted post the Section 143(3) order, rejecting the petitioner's claim that the notice was illegal.
What did the court decide?
The Writ Petition praying for quashing of the notice dated 21st February, 2019 was dismissed.