Seema Mittal v. Union of Inida and Ors.
Case brief
What is this about?
Section 147 reopening proceedings; AY 2016-17; proceedings dropped on 17.3.2023; information below Rs. 50 Lakhs threshold under new s.147 provision; case history/notings as Annexure R3/1; LISA GILL, J. (Oral); Chandigarh; income-tax reassessment.
What the court decided
�������������������� ����������������
�������������������������������������� �������������
������ �������������������
������������������������������
���� ��!"" #��� $�����"!"!�%�&�
'(��
)%!�%��*�!%!� � %���&���� $��&����%��%"��
���������������������������������������
����������������������������������������
�+�������� �+�%�,-�.�/�0�.1� 23������ ��+��-��4��������+���-+�56-�'����
�����+�2-�����2-51� 23������ ��+��-��+��4��2������
7777�
LISA GILL, J. (Oral)
Issues for consideration
1 issue framed by the court
Status/disposal of proceedings initiated u/s 147 pertaining to AY 2016-17, which were dropped on 17.3.2023 because the information was below the Rs. 50 Lakhs threshold under the new provision for reopening u/s 147.medium confidence¶17
Procedural history
How this case reached the court
- Prior proceeding
Proceedings initiated in the case of the Assessee u/s 147 pertaining to AY 2016-17 were dropped on 17.3.2023, with remarks recorded on case history/notings.¶17
- Prior proceeding
Case history/noting records that the information pertained to this case was below Rs. 50 Lakhs, the case was not fit as per the new provision for reopening u/s 147, and the proceedings initiated u/s 147 were dropped; the notings are appended as Annexure R3/1.¶20
Coram
Lisa Gillauthor¶13
Case details
As recorded by the court registry
- Court
- Punjab & Haryana HC
- Decided on
- · February
- Registered
- Case no.
- CWP/4645/2022
Similar cases
Judgements on the same questions, provisions and authorities, from every court