Shri Dadu Dayal Metals Private Limited v. Union of India
Case brief
What is this about?
Chhattisgarh High Court Bilaspur; WPT bunch 2023-2024; Income Tax Act 1961; Section 148; Section 148A(d); reassessment; validity of notices 01.04.2021 to 30.06.2021; objections rejected; quashed and set aside; fresh objections within 90 days; jurisdictional objections; Assessing Officer; opportunity of hearing; Union of India vs Ashish Agarwal (2022) 138 taxmann.com 64; Union of India vs Rajeev Bansal (2024) 167 taxmann.com 70 (SC); paragraphs 112 113 114; disposed of 12.02.2026; Rakesh Mohan Pandey Judge.
What did the court decide?
Quashing and setting aside of the orders passed under Section 148(A)(d) of the Income Tax Act, 1961 and all consequential proceedings in all the matters; direction to the Assessing Officer to allow the petitioners to file objections afresh (new objections, including jurisdictional ones, permitted, with liberty to rely on other Apex Court judgments) within 90 days, to be decided after granting an opportunity of hearing and by passing orders in accordance with law, in terms of the law laid down in Ashish Agarwal and Rajeev Bansal; observations in paragraphs 112-114 of Rajeev Bansal to apply to Section 148(A)(d) orders possibly passed beyond time; assessee free to pursue all other rights and remedies.