Goyal Salt Private Limited v. Asst. Commissioner of Income Tax
Case brief
What is this about?
Reassessment notices issued under the replaced statutory regime for earlier assessment years were held invalid. Following the coordinate Bench, the court quashed the challenged notices, allowed all writ petitions and dismissed all special appeals filed by the income tax authorities.
What did the court decide?
The reassessment notices challenged in the writ petitions were quashed and set aside.