Disposed
Assistant Commissioner of Income Tax v. Manisha Bhandari W/O Shri Surendra Kumar Bhandari
Rajasthan HCSAW/258/2022
Case brief
AI extract
What is this about?
Reassessment notices issued after the new statutory regime took effect, concerning earlier assessment years, were held invalid. Following the coordinate Bench, the court quashed the notices, allowed all writ petitions and dismissed all special appeals filed by the tax authorities.
What did the court decide?
Impugned reassessment notices quashed and set aside; all writ petitions allowed and all special appeals by the Income Tax Authorities dismissed.