Late Shri Naresh Kumar Choudhary S/O Sh. Madan Singh Choudhary v. Income Tax Officer
Case brief
What is this about?
Income-tax reassessment notices issued after the new reassessment regime took effect concerned earlier assessment years. Following the coordinate Bench, the court held the notices invalid and quashed them. All writ petitions were allowed and all special appeals by the tax authorities dismissed.
What did the court decide?
Impugned reassessment notices quashed and set aside; all writ petitions allowed.