Css Security Systems Private Limited v. Deputy Commissioner of Income Tax Cpc & Anr.
Case brief
What is this about?
This order dismissed four writ petitions challenging income tax assessment demands for various years. The court held that non-service of intimation under Section 143(1) was not a justifiable ground for relief as the merits of the issue were decided adversely to the petitioner in Checkmate Services.
What did the court decide?
Writ petitions standing dismissed as non-service of intimation is not a justifiable ground for relief given the adverse ruling on merits.