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Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Jurisdiction of High Court - reassessment - High Court quashed ...

Case Laws     Income Tax

August 17, 2013

Jurisdiction of High Court - reassessment - High Court quashed reassessment proceedings u/s 148 - Writ Court ought not to have entertained the Writ Petition filed by the assessee, wherein he has only questioned the correctness or otherwise of the notices issued under Section 148 of the Act, the re-assessment orders passed and the consequential demand notices issued thereon - SC

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  9. The High Court quashed the reassessment proceedings initiated by the Assessing Officer u/s 148 of the Income Tax Act, holding it to be a case of "change of opinion" and...

  10. Jurisdiction to continue reassessment u/s 147/ 148 - instead of filing return, challenge to the jurisdiction on the ground that it had no taxable income cannot be entertained - HC

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