Allowed
Virendra Kumar Gupta S/O Heera Lal Gupta v. Income Tax Officer
Rajasthan HCCW/6307/2022
Case brief
AI extract
What is this about?
The Court allowed a writ petition quashing the notice of reassessment issued under Section 148 of the Income Tax Act, 1961. The decision relied on a Division Bench order dated 27.01.2022 in Sudesh Taneja in which such notices were declared invalid and impermissible.
What did the court decide?
The impugned notice issued under Section 148 of the Income Tax Act, 1961, was quashed and set aside.